In the research and development (R&D) and verification and validation (V&V) phases of autonomous driving decision-making and planning systems, it is necessary to integrate human factors to achieve decision-making and evaluation that align with human cognition. However, most existing datasets primarily focus on vehicle motion states and trajectories, neglecting human-related information. In addition, current naturalistic driving datasets lack sufficient safety-critical scenarios while simulated datasets suffer from low authenticity. To address these issues, this paper constructs the Risk-Informed Subjective Evaluation and Eye-tracking (RISEE) dataset which specifically contains human subjective evaluations and eye-tracking data apart from regular naturalistic driving trajectories. By leveraging the complementary advantages of drone-based (high realism and extensive scenario coverage) and simulation-based (high safety and reproducibility) data collection methods, we first conduct drone-based traffic video recording at a highway ramp merging area. After that, the manually selected highly interactive scenarios are reconstructed in simulation software, and drivers' first-person view (FPV) videos are generated, which are then viewed and evaluated by recruited participants. During the video viewing process, participants' eye-tracking data is collected. After data processing and filtering, 3567 valid subjective risk ratings from 101 participants across 179 scenarios are retained, along with 2045 qualified eye-tracking data segments. The collected data and examples of the generated FPV videos are available in our website.