We have developed the embodied virtual communication system for human interaction analysis by synthesis. In this paper, focusing on line-of-sight effected smoothly communication in face-to-face communication, embodied virtual communication system with line-of-sight information is developed. In this system, body motions and line-of-sight information of the avatar are represented based on the talker's ones which are measured by magnetic sensors and a developed line-of-sight measurement device. The effectiveness of the system is demonstrated by the sensory evaluation of a remote communication experiment.