Abstract: The purposes of this paper are as follows; 1, To study the principle and machine setting of HGT (Generated Hypoid Gears With Tilted Cutter Spindle), There are 8 cutting methods widely used in practice to produce Gleason bevel gears and hypoid gears. The author have analyzed the principle of three of them-SFT. HFT. HGM, and the paper here is a continuation of this research work. 2, To derive a general method for determining the parameters of generating gear conjugated with the produced pinion. This method can be applied to a118 methods, and the calculated results are exactly the same as those calculated with Gleason calculating instructions. Thus, we have proved that all these cutting methods have a common theoretical foundation, and the computing process can be unified and simplified evidently in the cutting practice.