I am somewhat familiar with the CUDA visual profiler and the occupancy spreadsheet, although I am probably not leveraging them as well as I could. Profiling & optimizin
I hung back because I'm no CUDA expert, and the other answers are pretty good IF the code is already pretty near optimal. In my experience, that's a big IF, and there's no harm in verifying it.
To verify it, you need to find out if the code is for sure not doing anything it doesn't really have to do. Here are ways I can see to verify that:
Run the same code on the vanilla processor, and either take stackshots of it, or use a profiler such as Oprofile or RotateRight/Zoom that can give you equivalent information.
Running it on a CUDA processor, and doing the same thing, if possible.
What you're looking for are lines of code that have high occupancy on the call stack, as shown by the fraction of stack samples containing them. Those are your "bottlenecks". It does not take a very large number of samples to locate them.
If you're developing on Linux then the CUDA Visual Profiler gives you a whole load of information, knowing what to do with it can be a little tricky. On Windows you can also use the CUDA Visual Profiler, or (on Vista/7/2008) you can use Nexus which integrates nicely with Visual Studio and gives you combined host and GPU profile information.
Once you've got the data, you need to know how to interpret it. The Advanced CUDA C presentation from GTC has some useful tips. The main things to look out for are:
This is just a start, check out the GTC presentation and the other webinars on the NVIDIA website.
The CUDA profiler is rather crude and doesn't provide a lot of useful information. The only way to seriously micro-optimize your code (assuming you have already chosen the best possible algorithm) is to have a deep understanding of the GPU architecture, particularly with regard to using shared memory, external memory access patterns, register usage, thread occupancy, warps, etc.
Maybe you could post your kernel code here and get some feedback ?
The nVidia CUDA developer forum forum is also a good place to go for help with this kind of problem.
If you are using Windows... Check Nexus:
http://developer.nvidia.com/object/nexus.html