This research presents an approach to design an eye tracker learning system that allows the user to eye tracker further understanding by C # and Emgu CV library. According to reference[8] to design a learning eye tracker system and to solve reference[8] need to calculate parameters by using Matlab. The system include eye tracker introduction, using processes and applications. Introduction eye tracker knowledge in the eye tracker introduction to reports, describes how to use the process pupil center detection, calibration, head movement compensation theory, the use of the field is described using eye tracker, the relational manufacturers. through Demos, simulations, because the knowledge too abstract for users.