How to determine the parameters of a circle arc, Which has a better accuracy of approximation to an involute tooth profile, is an interest theme up to the present, because the circle arc is simpler than the involute in manufacturing and measurement of inspection. But it is not considered that this problem has been completely solved and its application may be limited. In this paper, a convenient method to determine the optimum parameters of a circle arc is proposed and the effect of the errors of the parameters on the accuracy of approximation is clarified, too.