To provide a power gear assembly capable of adapting more easily when a total reduction gear ratio of a power take off unit is changed.

The power gear assembly 50 is supported inside a housing 41 of the power take off unit 40. The power gear assembly is formed with two different material parts comprising a gear member 51 and a bell type member splined with each other. The gear member is geared with an input gear 42. The bell type member is selectively connected with an output shaft 54 rotatably supported on the housing via a clutch assembly 60. The output shaft is extended outward from the housing to be connected with rotation following accessories.