PURPOSE: To manufacture a bevel gear of high accuracy with a high yield rate of a material, at the time of forming a tooth profile by die forging, by adding a specified machining allowance to the final tooth profile dimension and chamfering on the end faces inner and outer diameters of the tooth part, then by gear cutting by a gear cutting machine.

CONSTITUTION: At the time of manufacturing the bevel gear, the tooth profile is formed on a blank by the die forging in the first place, its tooth profile is made in the dimensions added the uniform machining allowance by 0.1W0.5mm on one side for the dimension of the final tooth profile. Further, after making the intermediate product added the square shape or round chamfering by 0.5W2mm on the inner and outer end faces of the tooth profile, then the gear cutting is performed by various gear cutting machines to cut the machining allowance of 0.1W0.5mm to simply manufacture the bevel gear excellent in the accuracy of dimensions for the final product with the high yield rate of the material.