The present disclosure provides a line-of-sight (LOS) processing method, an LOS processing system and a wearable device. The LOS processing method includes steps of: collecting a head deflection angle and an eyeball deflection angle of a user; determining a position of the user's LOS at a display interface in accordance with the head deflection angle and the eyeball deflection angle of the user; acquiring action information of the user's eyeball; identifying an action command corresponding to the action information of the user's eyeball; and performing a corresponding operation on a display image at the position of the user's LOS in accordance with the identified action command.