Recently it has been suggested that the transverse plane may be very useful in studying the kinematics and dynamics of spiral bevel gears. The transverse plane is perpendicular to the pitch and axial planes as shown in Fig. 1. Buckingham has suggested that a spiral bevel gear may be viewed as a limited form of a "stepped" straight-tooth gear as in Fig. 2. The transverse plane is customarily used in the study of straight toothed bevel gears.