Integral imaging three-dimensional (3D) display provides quasi-continuous viewpoints within a certain viewing angle. A single human eye can obtain several parallax images corresponding to the viewpoints. In this paper, we studied the effect of viewpoints received by a single human eye on the accommodation response when viewing the 3D image reconstructed by integral imaging 3D display. We analyzed the viewpoints distribution of an integral imaging 3D display and the correspondence relationship between the viewpoints and pixels information in elemental image array. In the experiment, the accommodation responses of human eyes when viewing the 3D image with different viewpoint quantities and dimensions are measured. The statistical results reveal that the more viewpoints received by a single human eye, the closer the accommodation response of the 3D image is to that of the real target. This tendency is obvious when the viewpoint quantity reduces from 10 × 10 to 6 × 6. For situations of 2 × 2 and 1 × 1 viewpoint, the accommodation response is unstable and different from the real target. When considering the viewpoint dimensions, two-dimensional viewpoints can provide a more natural accommodation response than one-dimensional viewpoints do. For the one-dimensional viewpoint situation, the horizontal arranged viewpoints and vertical arranged viewpoints have no statistical discrepancy.