In this paper, we compare the architectural perspectives of the Wave Field Synthesis (WFS) 3D-audio algorithm mapped on three different platforms: a General Purpose Processor (GPP), a Graphics Processor Unit (GPU) and a Field Programmable Gate Array (FPGA). Previous related work reveals that, up to now, WFS sound systems are based on standard PCs. However, on one hand, contemporary GPUs consist of many multiprocessors that can process data concurrently. On the other hand, recent FPGAs provide huge level of parallelism, and reasonably high performance potentials, which can be exploited very efficiently by smart designers. Furthermore, new parallel programming environments, such as the Compute Unified Device Architecture (CUDA) from NVidia and the Stream from ATI, give to the researchers full access to the GPU resources. We use the CUDA to map the WFS kernel on a GeForce 8600GT GPU. Additionally, we implement a reconfigurable and scalable hardware accelerator for the same kernel, and...