Based on the generating principle of the tooth surface of spiral bevel gear with spherical involute,the formation theory of generating line of tooth surface was studied.A method was proposed to machine this kind of gear tooth surface with the generating line as the milling cutter edge and using 3-axis linkage.A 3-D model was built for the bevel gear machine tool,the simulation of bevel gear machining process was performed and the tooth surface contact trace of the bevel gear generated by simulation was analyzed.The results indicated that the milling process of the spiral bevel gear based on the proposed theory is characterized by a simple motion and an easy control,and being able to realize the line-contact transmission with large dip-angle.