The present invention relates to a system for rendering a three dimensional character and a method for processing thereof. The system for rendering a three dimensional character renders a three dimensional character model, for example, a skin having a multilayered structure such as a face of the person to enable realistic skin expressions according to reflection and scattering of light using a GPGPU. To this end, the system for rendering a three dimensional character includes a plurality of GPGPU modules corresponding to a render pass. According to the present invention, an irradiance texture of an image for each layer of the skin is created and processed using the GPGPU without passing through a render pass of a rendering library, thereby reducing a load of the system for rendering and enabling realistic skin expressions in real time.