Proposes a geometrical approach for generating tooth surface coordinates of spiral bevel gears. Demonstrates how this versatile can be adapted@ with appropriate modifications@ to any type of spiral bevel gear. Analyzes various types of spiral bevel gears (logarithms@ circular cut and zerol types). Offers a new procedure@ using the three-dimensional finite element method@ for theoretical determination of exact tooth load contact line on the surface of the spiral bevel gear tooth.