ocl-icd-opencl-dev binary package in Ubuntu Focal amd64

 OpenCL (Open Computing Language) is a multivendor open standard for
 general-purpose parallel programming of heterogeneous systems that include
 CPUs, GPUs and other processors.
 .
 This package provides the development files: headers and libraries.
 .
 It also ensures that the ocl-icd ICD loader is installed so its additional
 features (compared to the OpenCL norm) can be used: .pc file, avaibility to
 select an ICD without root privilege, etc.

Source package