glu3D is a complete system that makes easy making liquids in Autodesk's 3dsMax. glu3D GPU is the NVIDIA CUDA GPU accelerated version of the well know glu3D fluid dynamics plugin for 3dsMax. It speeds up intensive computations that glu3D performs to calculate particle fluid dynamics. With this glu3D edition it is possible to simulate faster and with more particles than before. Now it is possible to simulate your scene more times and it is almost interactive. You can animated fluid scenes with more quality and level of detail.
Developer does not publish more information about how it works. This 3dsMax plug-in system works under all 3dsMax from version 9 to 2012.
3ds Max glu3D Fluid Simulation Tutorial
Source: 3DAliens