Virtual Reality (VR) allows users to experience their environment differently and more immersively than traditional information systems (IS). Therefore, it is important to also study cognitive processes in VR settings. In this proposal, we focus on the concept of mind wandering, which is an emerging concept in IS research that can be studied using neurological measures such as eye tracking. Current literature suggests that mind wandering is a complex concept with different dimensions, namely deliberate and spontaneous mind wandering. While previous literature has provided initial evidence on the feasibility of eye tracking to approximate mind wandering, this study seeks to investigate how well eye tracking performs when it comes to a more nuanced perspective on mind wandering applied in an VR setting.