www.kraytracing.com

Once Nvidia have a machine with 60 Teraflops GPU based that costs only $5k
This means this computer is 1621 times quickier than an Intel Quad Core processor.
Any possibility to have K ray using GPU for rendering soon?
Or does it depends on lightwave?

No it doesn't depend on LightWave. But for Kray to run on GPU it would need to be completely rewriten with GPU architecture in mind. GPU's have been made for rasterization and only in recent years raytracing on GPU's has been researched. Maybe in future but we are not there yet...