We measured the visual accommodation during stereoscopic viewing of moving 3-D (three dimensional) virtual images. We also evaluated the subjective sense of the 3-D virtual images. 3-D and 2-D (two dimensional) images were used in the experiment. With the 3-D images, the accommodative focal distance was similar to that for real images. However, a distance was maintained when subjects viewed 2-D images. The subjective evaluation of the display quality for the 3-D image was fairly high. However, the 2-D image was thought to be more natural and comfortable to the visual sense.