The embodiments of the present disclosure provide a gaze point calculation method, apparatus and device. The method includes: determining a 3D model of a first scene; obtaining a first panoramic image captured in the first scene, the first panoramic image includes a face image of a face; determining a spatial location of the face according to the first panoramic image; determining a gaze direction corresponding to the face according to the first panoramic image; and determining an eye gaze target according to the 3D model, the spatial location and the gaze direction. The accuracy of tracking the eye gaze in 3D model is improved.