The heat treating of gears presents a difficult challenge to both the heat treater and the gear manufacturer. The number and variety of variables involved in the manufacturing process itself and the subsequent heat treating cycle create a complex matrix of factors which need to be controlled in order to produce a quality product. A heat treater specializing in gears or a gear manufacturer doing his own heat treating must have a clear understanding of these issues in order to deliver a quality product and make a profit at the same time. The situation also presents a number of areas that could benefit greatly from continued research and development.