A system for tracking gaze position is provided. In one embodiment, the system includes a first imaging unit, a second imaging unit that can provide depth data. The first imaging unit is configured to acquire subject image data, the second imaging unit is configured to acquire object image data, and the second imaging unit is configured with depth sensor or computation algorithm to acquire object depth data of objects at different depths in a three dimensional environment. A control unit is configured to receive the subject image data, the object image data and the object depth data and calculate a gaze position based on the data. A method for tracking gaze position is also provided.