This study was conducted for the purpose of evaluating the impressions gained by the members of the audience who have seen contents in a dome theater, based on their seating positions. Dome Theater Gaia provided the environment where the contents for evaluation were to be presented, and enquete (survey) was used as the investigative method. The survey results showed that the presentation of wide-viewing-angle three-dimensional (3D) contents proved effective in enhancing the 3D effect and the presence in a dome theater. Moreover, the study results confirmed that in relation to the impression evaluation of the contents for different seating positions, the optimal seating position varied according to the presentation method of the 3D and 2D contents.