We present a viewing model that is appropriate for several types of displays used in virtual environment systems, including head-mounted displays and head-tracked stationary displays. The model accounts for arbitrary size, placement, and orientation of the display images, and thus is suitable for various display designs. We provide algorithms for calculating stereoscopic viewing and projection matrices. The tracking algorithm models the position and orientation of the tracker's emitter and the displacement between the sensor and the user's eyes. The algorithms are presented as parameterized homogeneous transforms. We also discuss features that can be used to avoid accommodation/convergence conflicts. The advantages of this viewing model and algorithm are the elimination of possible vertical parallax, an undistorted perception of depth, and reduction of eye fatigue due to excessive parallax. All of these factors contribute to improved comfort and utility for the operator.