The latest GPU has more than 1500 core processors and very high memory bandwidth, which is an inexpensive computational source for the acceleration of scientific computing. The GPGPU-based Star Student Project is much faster than the single CPU-based LIM. Thus, the LIM can be accelerated by using the specific hardware. However, the Star Student Project is unsuited for the simulation of a circuit including coupling elements such as mutual inductance and mutual capacitance.