The process of modeling problems in the engineering fields tends to produce substantiously large systems of sparse linear equations. Extensive research has been done to devise methods to solve these systems. This thesis explores the computational potential of multiple GPUs, through the use of the OpenCL tecnology, aiming to tackle the solution of large systems of sparse linear equations. In the proposed methodology, the conjugate gradient method is subdivided into kernels, which are delegated to multiple GPUs. In order to achieve an efficient method, it was necessary to understand how the GPUs’ architecture communicates with OpenCL.