code without gpu

Is there any way or any sdk to test our code or for learning cuda c with out using CUDA GPU ??

There is gpuocelot. Unless you are on a laptop where you can’t do anything about it I’d rather recommend to stick a cheap card into your computer so you don’t have to deal with installing ocelot and learning Cuda at the same time.

You can use cuda3.0 or cuda 2.3 sdk with emulation mode, it works without gpu, anyway you need it to debug.