Amblyopia is a common visual disorder in children. Traditional treatment methods, lacking interactivity and engagement, often result in low compliance among patients, which limits the effectiveness of the treatment. With the continuous advancement of digital technology, its potential applications in the medical field offer new opportunities for amblyopia rehabilitation. This study employs a user-centered design approach and conducts a Delphi interview with 15 experts to complete the needs analysis. An immersive amblyopia rehabilitation system integrating virtual reality, eye-tracking, and gamified therapy is developed. The system consists of a VR training environment, eye-tracking, gamified tasks, data management and analysis, and multi-platform support modules. It enables immersive training, precise data capture, engaging task design, and data recording and analysis. This transforms the traditional rehabilitation model into an interactive, immersive game experience. The system is expected to significantly enhance the immersion, engagement, and interactivity of training, thereby improving rehabilitation outcomes for children.However, the system is still in the conceptual design phase and has not yet undergone clinical validation. It also faces issues such as high hardware costs and the need for stability assessment. Future research will focus on evaluating the clinical efficacy of the system to provide scientific evidence supporting its practical application. Additionally, user experience studies are planned to optimize the interactivity and entertainment value of the training tasks, aiming to enhance patient compliance and rehabilitation outcomes.