The design of spiral bevel gears remains complex since tooth geometry and the resulting kinematic performance stem directly from the manufacturing process. Spiral bevel gear cutting up to now has relied on the works of several manufacturers. Recent advances in milling machine technology and computer aided manufacturing (CAM) now make it possible to manufacture good quality spiral bevel gears on a standard 5-axis milling machine. This paper describes the computer aided design (CAD) definition and manufacturing of spiral bevel gear tooth surfaces. Process performance is assessed by comparing the resulting surfaces after machining with the predefined CAD surfaces. This manufacturing process makes it possible to obtain geometry analytically, making design easier than with standard spiral bevel gears.