PURPOSE: To finish the tooth surface with high accuracy by a method wherein the abrasive gear, on the tooth surface of which abrasives are bonded, and a gear to be finished are rotated together in mesh under a predetermined load.

CONSTITUTION: When a spiral bevel gear 13 is employed as a workpiece to be finished, the abrasive gear 10 is formed as a spiral bevel pinion 11 and machined beforehand. The grinding outer layer 12 of the pinion 11 is uniformly bonded with aluminum oxide abrasive having high grinding capacity. The spiral bevel gear 13 or workpiece to be finished and the abrasive gear 10 are rotated together in mesh under a predetermined load in order to finish the tooth surface of the workpiece 13 with the abrasive gear 10.