Recent advances in GPU programmability and architecture have allowed for the generation of ray casted or ray traced images at interactive rates. How quickly these images can be generated is greatly dependent on the underlying spatial data structures that are used for efficient ray-primitive intersections. Additional computational difficulty exists with dynamic scenes that need to update or recompute these data structures every frame. We show the effectiveness of Matrix Trees in this context. We also extend them to allow for implicit general kd-trees and BSP trees, which removes all need to use pointers as the underlying method to represent these classic graphics data structures. We also demonstrate the construction of these matrix based trees on the GPU, which allows for interactive ray-tracing of dynamic scenes. CR Categories: I.3.6 [Computer Graphics]: Methodology and Techniques—Graphics data structures and data types; I.3.5 [Computer Graphics]: Object hierarchies