Ray tracing is one of the classical global illumination methods to generate a photo-realistic rendering image with various lighting effects such as reflection and refraction. However, there are some restrictions on real-time applications because of its computation load. In order to overcome these limitations, many researches of the ray tracing based on GPU (Graphics Processing Unit) have been presented up to now. In this paper, we implement the ray tracing algorithm by J. Purcell and combine it with two methods in order to improve the rendering performance for interactive applications. First, intersection points of the primary ray are determined efficiently using rasterization on graphics hardware. We then construct the acceleration structure of 3D objects to improve the rendering performance. There are few researches on a detail analysis of improved performance by these considerations in ray tracing rendering. We compare the rendering system with environment mapping based on GPU and implement the wireless remote rendering system. This system is useful for interactive applications such as the realtime composition, augmented reality and virtual reality.