In this study, the precision forging 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 specific pressure 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 precision forging 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. Also the results obtained from analyzing the effective strain distribution showed that the maximum strain is located on the root area of the teeth. The work presented in this paper might be used for basic data in the design of the precision forging process.