This paper explain the basic idea to build a human machine interface which can be used to control mouse using headtilt [8,7] and eye-blink [1]. This mouse-emulating device can be found to be most useful for physically handicapped people who can no longer control the computers using their hands [5]. Since the device relies on user's head and eye movement, it can be used even by patient who are paralyzed from shoulder downward. Simple head movement doesn't require too much energy and neither does eye blinking [3]. Therefore user won't get tired from using this device. In this device or goggle the author used 2D-accelerometer [6] for detecting the movement of the head according to which, the movement of the cursor has been done [2]. A photo sensor detects eye blinking [4]. The Infrared transceiver consists of a 935nm IR transmitter and a phototransistor is mounted on the same unit. This detects a strong increase in the reflected signal upon intentional long blink as compared to normal eye blink.