A gear is a critical component and can be found in many industrial applications. This investigation develops athree dimensional finite element spur gear model to calculate the contact stress on the gear tooth surfaces.Contact stress is one of the main factors that is used to decide the gears tooth surface strength. In addition thereare other important factors such as frictional forces and micro-pits that influence the gear tooth surface. Differentanalytical techniques have been used to calculate the contact stress of the gear surfaces namely; Hertzian theoryand AGMA standards. The analytical results have been compared to the numerical analysis to verify the spurgear finite element model.