Abstract: In this study, the precision heading process of
spur gears has been investigated by means of numerical
analysis. The effect of some parameters such as teeth number
and module on the forming force and material flow were
presented. The simulation works were performed rigid-plastic
finite element method using DEFORM 3D software. In order
to validate the estimated numerical results, they were
compared with those obtained experimentally during heading
of spur gear using lead as a model material. Results showed
that the optimum number of gear teeth is between 10 to 20,
that is because of being the specific pressure in its minimum
value.