Inappropriate parallax setting in stereoscopic content generally causes visual fatigue and visual discomfort. To optimize three dimensional (3D) effects in stereoscopic content by taking into account health issue, understanding how user gazes at 3D direction in virtual space is currently an important research topic. In this paper, we report the study of developing a novel 3D gaze tracking system for Nvidia 3D Vision(®) to be used in desktop stereoscopic display. We suggest an optimized geometric method to accurately measure the position of virtual 3D object. Our experimental result shows that the proposed system achieved better accuracy compared to conventional geometric method by average errors 0.83 cm, 0.87 cm, and 1.06 cm in X, Y, and Z dimensions, respectively.