The conflict between accommodation and vergence is one of the possible causes of visual fatigue while viewing stereoscopic display. To know how much conflict is acceptable for safe and comfortable viewing, we need to compare accommodation and vergence responses while viewing stereoscopic images to those while viewing objects at real distances. In this study we measured accommodation and vergence responses while viewing a visual target located at real distances and simulated distances presented on a stereoscopic display. We also showed that the display frame had no effect on accommodation and vergence responses while viewing stereoscopic display.