The traditional flat-panel display technology cannot satisfy the display effect of 360° viewing angle and high resolution. A 360° floating display system based on human eye tracking is proposed. The multi-camera eye tracking algorithm is used to obtain the observer viewpoint position in real time, and the corresponding view angle picture is generated by OpenGL. In order to realize 360° display, a catadioptric cylindrical projection optical system is designed. In order to make full use of the limited resolution of the projector, a half-circle display scheme is proposed. In order to display the correct image, a predistortion correction method based on Bezier surface and a polar coordinate system conversion method are proposed, and the 360° horizontal viewing angle and vertical viewing angle with a certain range of the system are finally realized. The experimental results show that the proposed system can achieve static or dynamic floating display effects with high resolution and low cost.