To effectively use these functions many kinds of human-phone interface are used such as touch, voice, and gesture. However, the most important touch interface cannot be used in case of hand disabled person or busy both hands. Although eye tracking is a superb human-computer interface method, it has not been applied to smartphones because of the small screen size, the frequently changing geometric position between the user's face and phone screen, and the low resolution of the frontal cameras. In this paper, a new eye tracking method is proposed to act as a smartphone user interface. To maximize eye image resolution, a zoom lens and three infrared LEDs are adopted. Our proposed method has following novelties. Firstly, appropriate camera specification and image resolution are analyzed in order to smartphone based gaze tracking method. Secondly, facial movement is allowable in case of one eye region is included in image. Thirdly, the proposed method can be operated in case of both landscape and portrait screen modes. Fourthly, only two LED reflective positions are used in order to calculate gaze position on the basis of 2D geometric relation between reflective rectangle and screen. Fifthly, a prototype mock-up design module is made in order to confirm feasibility for applying to actual smart-phone. Experimental results showed that the gaze estimation error was about 31 pixels at a screen resolution of $480{\times}800$ and the average hit ratio of a $5{\times}4$ icon grid was 94.6%.