With the development of three-dimensional (3D) technology, visual fatigue problems in 3D video have got more attention. In this paper, we combine the human vision characteristics and depth perception theory, and propose a 3D video visual comfort evaluation method on the consistency of accommodation and convergence, which evaluates the visual comfort from the quantitative perspective under different horizontal disparities and viewing distances. The experimental results show that the proposed evaluation method exhibits good consistency with the subjective assessment results.