To efficiently manufacture a bevel gear of high finished profile irregularity while considerably improving a tool life in machining the bevel gear using an annular rack-shaped machining tool provided with a CBN (cubic boron nitride) electrodeposited abrasive grain layer at the cutting edge.

Finishing of one tooth space and rough machining of an adjacent tooth space is performed by one-time indexing, using the bevel gear machining tool constituted to mount a rough machining electrodeposited grinding wheel outside or inside a finish machining electrodeposited grinding wheel. A machining time is thereby shortened, or machining accuracy is improved, and the tool life can be considerably improved.