Many computer graphics rendering algorithms and techniques use ray tracing for generation of photo-realistic images, and kd-tree is the most popular acceleration data structure for ray tracing. In order to avoid the inefficient parallel performance of kd-tree construction based on surface area heuristic (SAH), an algorithm using Morton code and path compression was present in this paper. Instead of building a kd-tree layer-by-layer, the proposed approach can be performed in parallel from bottom of a conceptual perfect binary tree. Experimental results on GPU show that our work achieves a faster kd-tree construction procedure.