The Finite Strip Method (FSM)@ which may be considered a subset of the Finite Element Method (FEM)@ is presented as an alternative to (FEM) that requires very little meshing effort and can be applied to virtually any tooth geometry while offering precision comparable to that of Finite Elements. This paper will cover the (FSM) model for spur and helical gears@ plates of variable thickness such as the teeth of face gear members and for spiral bevel and hypoid gears.