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The human visual system obeys Listing's law, which means that the cyclorotation of the eye (around the line of sight) can be predicted from the direction of the fixation point. It is shown here that Listing's law can conveniently be formulated in terms of rotation matrices. The function that defines the observed cyclorotation is derived in this representation. Two polynomial approximations of the function are developed, and the accuracy of each model is evaluated by numerical integration over a range of gaze directions. The error of the simplest approximation for typical eye movements is less than half a degree. It is shown that, given a set of calibrated images, the effect of Listing's law can be simulated in a way that is physically consistent with the original camera. This condition is important for robotic models of human vision, which typically do not reproduce the mechanics of the oculomotor system.