The tooth surface contact characteristic of internal meshing involute spiral bevel gears for nutation drive is considered. The basic tooth profile of involute is composed of involute curve and dedendum transition curve, and the equations are established. Based on the meshing principle of internal meshing spiral bevel gears for nutation drive, the mathematical models of the involute spiral bevel gears are developed, and the three dimensional modeling of the internal meshing involute spiral bevel gear is illustrated. The finite element model of tooth surface contact characteristic with involute spiral bevel gears is established. The tooth surface contact characteristic analysis of internal meshing involute spiral bevel gears are carried out through the contact areas, contact pressure, contact forces and mises stress. The analysis results are helpful to the improvement of the design of internal meshing spiral bevel gears for nutation drive.