The current study applied Structural Equation Modeling (SEM) to analyze the rela-tionship among index of difficulty (ID) and parallax on eye gaze movement time (EMT), fixation duration (FD), time to first fixation (TFF), number of fixation (NF), and eye gaze accuracy (AC) simultaneously. EMT, FD, TFF, NF, and AC were measured in the projec-tion-based stereoscopic display by utilizing Tobii eye tracker system. Ten participants were recruited to perform multi-directional tapping task using within-subject design with three different levels of parallax and six different levels of ID. SEM proved that ID had significant direct effects on EMT, NF, and FD also a significant indirect effect on NF. However, ID was found not a strong predictor for AC. SEM also proved that parallax had significant direct effects on EMT, NF, FD, TFF, and AC. Apart from the direct effect, parallax also had significant indirect effects on NF and AC. Regarding the interrelation-ship among dependent variables, there were significant indirect effects of FD and TFF on AC. Our results concluded that higher AC was achieved by lowering parallax (at the screen), longer EMT, higher NF, longer FD, and longer TFF.Practitioner Summary: The SEM could provide valuable theoretical foundations of the interrelationship among eye movement parameters for VR researchers and human-virtual-reality interface developers especially for predicting eye gaze accuracy.