Disclosed is a simulated eye for toys having a line of sight which follows
a viewer's eye even when an angle with which the viewer views the
simulated eye changes. The simulated eye has a body which comprises a
side-wall portion and a disc portion formed integrally with each other,
the side-wall portion extending outward from a circumference of the disc
portion and having a diameter gradually increasing in an outward
direction, the disc portion having a pupil formed on an inner surface of
the disc portion, the side-wall portion having a white formed on an inner
surface of the side-wall portion.