Over the past decade, the wire electrical discharge machine (EDM) has become an increasingly important tool for machining non-standard shapes. It has even been used to cut gears and gear cavities for plastic molds. While generally accepted as a quick and versatile method for cutting spur gears, the EDM gear has lacked the precision of a mechanically machined or ground gear. We suspected that many of the errors associated with these gears were caused by inexact setup procedures, poor tool path control and improper cutting parameters. We decided to test the potential for the wire EDM to make the most accurate gear possible.