Abstract: Due to unavoidable manufacturing errors and heat treatment distortions,the bearing pattern and kinematical behavior of actual spiral bevel gear drives are usually different from the analytical results of the original design obtained by Tooth Contact Analysis (TCA) technique.In this paper,an identification approach to determining the machine setting corrections by using Least Square Method is presented.A numerical example by means of computerized simulation shows the agreement of TCA results between corrected tooth surface and the original design,including the bearing pattern and kinematical behavior.