We propose an Eye Tracker/Display system, based on a novel, dual function device termed ETD, which allows sharing the optical paths of the Eye tracker and the display and on-chip processing. The proposed ETD design is based on a CMOS chip combining a Liquid-Crystal-on-Silicon (LCoS) micro-display technology with near infrared (NIR) Active Pixel Sensor imager. The ET operation allows capturing the Near IR (NIR) light, back-reflected from the eye's retina. The retinal image is then used for the detection of the current direction of eye's gaze. The design of the eye tracking imager is based on the "deep p-well" pixel technology, providing low crosstalk while shielding the active pixel circuitry, which serves the imaging and the display drivers, from the photo charges generated in the substrate. The use of the ETD in the HMD Design enables a very compact design suitable for Smart Goggle applications. A preliminary optical, electronic and digital design of the goggle and its associated ETD chip and digital control, are presented.