Many computer graphics rendering algorithms and techniques use ray tracing for generation of natural and photo-realistic images. The efficiency of the ray tracing algorithms depends, among other techniques, upon the data structures used in the background. kd-trees are some of the most commonly used data structures for accelerating ray tracing algorithms. Data structures using cost optimization techniques based upon Surface Area Heuristics (SAH) are generally considered to be best and of high quality. During the last decade, the trend has been moved from off-line rendering towards real time rendering with