The purposes of this study were to develop the design of virtual reality content using eyes and to investigate the usability of the virtual reality content for nonverbal students with severe disabilities. A 360-degree video in which a narrator introduces scientific activities (momentum, earthquake, gravity, robot dance) and experiences them at Chungnam Science Education Center was produced. Next, the virtual reality content for the video were designed for users to manipulate image buttons with their eyes so that users can select and experience images. Users can select and view images of scientific activity by staring and blinking using the HTC-VIVE Pro Eye, which combines eye tracking technology. The virtual reality content using eyes were designed and developed in accordance with the guidelines for supporting self-determination of students with severe disabilities. In order to investigate the usability of the VR content, 37 special education teachers who had special teacher certificates and had experience in teaching students with severe disabilities answered questions after using the VR content. The teachers evaluated as "neutral" in some usability evaluation categories (e.g., Self-determination, Ease of manipulation, Ease of Understanding, Effectiveness, Efficiency of class preparation, Efficiency in teaching, Appropriateness of content organization). When developing VR contents for students with severe disabilities, developers can design visual images in order for students with severe disabilities to understand easily and establish user interface in users’ eye conditions and operational capabilities. VR contents can be designed in relation to subject areas so that teachers can use them as educational materials.