To avoid defects of traditional design and processing method for the spiral bevel gears with approximate spherical involute,a new design of spiral bevel gears is proposed.According to the precise composition and shape characteristics of tooth surface,the spherical involute theory was applied to derivate equation expressions of the basic curves of tooth surface which achieved the tooth surface parameterization.Then,discrete points on all areas of tooth surface were obtained respectively.In order to further improve the accuracy of the tooth surface,a unified precise fitting of NURBS curves and surfaces for tooth surfaces was processed.Examples showed that the relevant method was accuracy and useful which proposed new ideas and approaches for the digital design and manufacture of spiral bevel gears.