Abstract: The paper introduces the principle of the new process of making large bevel gears with straight teeth with formed cutters, the cutting tests with these cutters have proved that the new process is practicable.The new process overcame the shortcomings of usual forming processes, that is, the small end of a tooth is thick enough to touch with, so the more ideal face of teeth can be achieved. In order that it can easily be applIcd to industry, the data that the one corrective cutting and the twe corrective cutting need are listed at the end of the paper. The article also analysadand calculaded the theoretical error of the new process.