From the NC machining principle of spiral bevel gear, the motion relationship of machine tool, cutter and workpiece during machining spiral bevel gear was analyzed. Based on the machine coordinate system, the tooth surface equation and the cone equation of cutting edges of spiral bevel gear were put forward. 3D solid model of spiral bevel gear was constructed using Pro/E Wildfire2.0 software. The NC milling simulation was carried out by the VERICUT software, and at the same time, the experiment was researched. Simulation and experimental results show that the spiral bevel gear can adopt the method of CNC machining, and can ensure the high quality, especially for single or small batch production.