| Summary: | Eye tracking systems are mostly video-based methods which require significant computation to achieve good accuracy. An alternative method with comparable accuracy but less computational expense is 2D microelectromechanical (MEMS) mirror scanning. However, this technology is relatively new and there are not many publications on it. The purpose of this study was to examine how individual parameters of system components can affect the accuracy of pupil position estimation. The study was conducted based on a virtual simulator. It was shown that the optimal detector field of view (FOV) depends on the frequency ratio of the MEMS mirror axis. For a value of 1:13, the smallest errors were at 0.°, 1.65°, 2.3°, and 2.95°. The error for the impact of the signal sampling rate above 3 kHz stabilizes at 0.065° and no longer changes its value regardless of increasing the number of samples. The error for the frequency ratio of the MEMS mirror axis increases linearly in the range of 0.065°–0.1°up to the ratio of 1:230. Above this there is a sudden increase to the average value of 0.3°. The conducted research provides guidance in the selection of parameters for the construction of eye tracking MEMS mirror-based systems.
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