An apparatus for replaying content calculates a three-dimensional coordinate using gaze information obtained through gaze-tracking, extracts a focal length corresponding to the calculated three dimensional coordinate and adjusts at least one of a perspective and a focus in a content for stereoscopic three-dimensional displays by adjusting an inter-pupillary distance (IPD) of a rendering stereo camera based on the extracted focal length. The apparatus adjusts the at least one of the perspective and the focus by adjusting a direction of the rendering stereo camera to a direction corresponding to a position of a target object so that the position of the target object is located within a circle of interest (CoI) and adjusts the at least one of the perspective and the focus by blurring a focus for another target object outside the focal length associated with the circle of interest (CoI) according to a convergence angle of both eyes.