The variable preconditioned (VP) Krylov subspace method on multi Graphics Processing Unit (GPU) is numerically investigated. Besides, the linear system obtained by finite element method with an edge element is adopted for the problem. The results of computations show that VP conjugate gradient method on multi GPU demonstrated significant achievement than that of CPU. Especially, VP conjugate gradient method on multi GPU is 4.35 times faster than that of CPU. However, transmission rate between the PC using Gigabit Ethernet is the bottleneck of the performance.