The Purpose of this study is to detect eye-gazing points during driving a wheelchair through the image sequence analysis of video frames. The performlances can be measured without restrictions of specific devices such as any accessories and sensors, which were put on a body. Images obtained with two video cameras allow the algorithm with two-dimensional multi resolution analysis through wavelet analysis to extract boundaries of right and left irises. Their three-dimensional positions and directions were estimated through direct linear transformation(DLT)technique. The eye-gazing point was evaluated through the relationship between the vertical vector of iris and line-of-sight. Consequently, Some preliminary results were presented to illustrate the detecting error of eye-gazing point.