Fuente: WIPO "circular economy" A contact lens and an eye tracking device are provided. The contact lens includes a first type polarization structure and a second type polarization structure. The first type polarization structure is disposed in a first area of the contact lens, and the first area surrounds a center area of the contact lens. The second type polarization structure is disposed in a second area of the contact lens, and the second area surrounds the first area. The first type polarization structure and the second type polarization structure have different polarization directions.