In this paper, we propose a VR-based experimental environment for analyzing the relationship among gaze and body movements using a head-mounted camera (HMD) and laser range finders (LRF). So far, we have analyzed the relations among gaze and whole body movements using a treadmill-based environment. Since the participants walked on treadmills during experiments, walking on a treadmill may be different from natural walking. Thus, in this research, we create a VR-based environment combined with LRF for tracking participants's positions. We first estimate human positions by using LRF, then generate a virtual environment corresponding to estimated human positions. The generated environment with the gaze targets is presented via HMD. We conducted a pilot experiment in this environment and show the experimental results.