Spiral bevel gear milling machine is one typical representative of complex manufacturing equipments. In order to simulate spiral bevel gear cutting, a five-axis virtual CNC gear cutting machine under VERICUT software is established in this paper. Based on a spiral bevel gear generating theory, the surface forming of the spiral bevel gear is studied by using coordinate transformation method in spatial kinematics, and the G-code required by actual gear cutting is generated. Then, according to the properties of the general five-axis CNC system, the machine model and the relevant configuration parameters under VERICUT is created, so the spiral bevel gear virtual NC machining system is set up. Finally, the cutting simulation and crash examination are accomplished under VERICUT. By using this method, the accuracy of the bevel gear cutting system based on a general five-axis CNC can be well verified.