PURPOSE: To increase relative sliding produced between both tooth flanks of a burnish gear and a work gear so as to improve the burnishing processing capability remarkably by partially varying the tooth thickness of the burnish gear and/or the space width.

CONSTITUTION: A burnish bear 1 is formed in such a manner that diamond abrasive grains 4 with a grain size about 125μm are electro-deposited on an arbitrary tooth flank of an involute master gear 3 with a desired number of teeth and diamond grains with a grain size about 75μm are electro-deposited on the bottom land, the tooth crest and the other tooth flanks to partially change the tooth thickness and the space width. Thus, a work gear 2 is oscillated vertically so that the relative sliding amount produced between both tooth flanks is increased and a satisfactory sliding is generated even in a pitch point so as to enable grinding for the whole tooth flank of the work gear 2 and improve burnishing processing efficiency.