An approach for the analysis of tooth contact and load distribution of straight beveloid gears with parallel axes is proposed. The approach is based on application of influence coefficient method that accommodates the influence of contact deformation and tooth deflection. Computer program has been written to calculate the distribution of pressure. Results have been analyzed and validated by comparison with studies carried out by the finite element method with the aid of ANSYS general purpose computer program. Suggestion has been given to minimize the drawback generated by stress concentration.