The present invention relates to a method of recognizing and tracking a spatial point, and more particularly to a method of using a point light source and a spatial point recognition device to measure the coordinates of the point light source and the coordinates of the convergent point of the spatial point recognition device based on the principle of parallax of human eyes, as to achieve the purpose of recognizing the position of a spatial point. Further, the spatial point recognition device is capable of moving the convergent point, such that the coordinates of the convergent point are superimposed onto the coordinates of the point light source, so as to achieve the purpose of tracking a spatial point automatically. At the same time, the spatial point recognition device can also receive the coordinates of a new convergent point to reset the position of the convergent point, so as to achieve the purpose of resetting the convergent point.