This document compares GPUs and CPUs for parallel processing. It explains that GPUs were designed for graphics applications which are inherently parallel, allowing them to have many thousands of cores optimized for floating point operations and fast data transfer. CPUs were designed for sequential applications and have limited cores with slower floating point performance and data transfer. While CPUs can perform more complex operations, GPUs are better suited for problems that can be broken down into the same algorithm across large datasets due to their highly parallel architecture. Both CPU and GPU are needed in complete systems, with each optimized for different types of tasks.