This work presents a graphics processing unit (GPU)- based implementation of a fully 3-D PET iterative reconstruction code, FIRST (Fast Iterative Reconstruction Software for [PET] Tomography), which was developed by our group. We describe the main steps followed to convert the FIRST code (which can run on several CPUs using the message passing interface [MPI] protocol) into a code where the main time-consuming parts of the reconstruction process (forward and backward projection) are massively parallelized on a GPU. Our objective was to obtain significant acceleration of the reconstruction without compromising the image quality or the flexibility of the CPU implementation. Therefore, we implemented a GPU version using an abstracti...