This paper describes the architecture of ReVolver/C40 a scalable parallel machine for volume rendering and its prototype implementation. The most important feature of ReVolver/C40 is view-independent real time rendering of translucent 3D object by using perspective projection. In order to realize this feature, the authors propose a parallel volume memory architecture based on the principal axis oriented sampling method and parallel treble volume memory. This paper also discusses the implementation issues of ReVolver/C40 where various kinds of parallelism extracted to achieve high-perfromance rendering are explained. The prototype systems had been developed and their performance evaluation results are explained. As the results of the evalua...