Manufacturing involute gears using form grinding or form milling wheels are beneficial to hobs in some special cases, such as small scale production and, the obvious, manufacture of internal gears. To manufacture involute gears correctly the form wheel must be purpose-designed, and in this paper the geometry of the form wheel is determined through inverse calculation. A mathematical model is presented where it is possible to determine the machined gear tooth surface in three dimensions, manufactured by this tool, taking the finite number of cutting edges into account. The model is validated by comparing calculated results with the observed results of a gear manufactured by an indexable insert milling cutter.