Non-circular pitch curves is not a circle, the design and simulation of non-circular are complexity and difficulty. Based on the design theory and wire cutting theory of non-circular gears, main introducing to create parameter model of third-order non-circular gear based on Pro/E drawing module. Using Pro/E manufacturing module cut third-order non-circular gear by line. Include using Pro/E creates third-order gear machining tool path, set tool and process parameters, process simulation tool process of post-processing analysis and generate post-processing procedures which NC machine tool need. And analyzing the results of processing, then shows that the solid modeling methods and cutting process simulation are correct and highly precision, solve the difficult problem about non-circular gear solid modeling and machining simulation.