In this paper, we studied virtual reality healing contents for emotional healing of modern people who feel tired from non-face-to-face life of COVID-19 by using eye-tracking technology. Using virtual reality technology and eye-tracking technology, we proposed content that directly interacts with content, selects objects from the user's perspective, and heals emotions while viewing 360 VR videos related to objects. With the Unity game engine, it was designed to realize the movement of 3D spaces and characters, and to observe the rest of the community people such as individuals, families, friends, and lovers at 360 degrees. Using eye-tracking technology, it was designed to enhance immersion by allowing users to interact with content as their gaze goes without paying attention to the use of the controller. In addition, as a result of content exhibition and user survey, it was confirmed that using eye-tracking technology as an interactive tool in virtual reality content helps to improve content immersion. This study is expected to be usefully