A method for determining gaze location includes: providing a gaze tracking device including an illumination source to illuminate an eye of an observer at an angle of about 20 degrees to 40 degrees relative to a resting eye position of the eye, a camera or an imager includes at least one focusing lens, the camera or imager to acquire sequences of digital images of the eye, and a processor to run a gaze tracking process; and running the gaze tracking process to locate at least two Purkinje reflections of the illuminating source from the eye in the images. A gaze tracking system and a gaze tracking device are also described.