Eye movement tracking plays a pivotal role in use interaction within Virtual Reality (VR) environments. Our research focuses on an advanced eye movement simulation using virtual environment for eye tracking training and eye tracking precision evaluating platform. We developed a real‐eye model, enhanced light refraction and corneal reflections under infrared LED light with eye rotation. Our study also customized screen,light source and cameras placement to capture eye images more faithfully. We also presents a noval testing methology and equipments of spatial accuracy testing of the eye‐tracking systems. The proposed proprietary eye‐tracking test system designed to recreate scenarios of human gaze and provide true values for eye gaze directions. Overall, the integration of Pupil Center Corneal Reflection (PCCR) based dataset generation and testing platform mark a significant advancement, enabling huge database, precise groudtruth training and accurate results testing.