Gears are one of the most important mechanical elements which transmit power, rotary or linear motion without slipping. Dependent on their type and application or required strength and resistance, gears are manufactured by casting, extruding, forging, powder metallurgy, plastic molding, gear rolling and machining. Among these processes, machining is more frequently used for high precise gears. Spiral Bevel Gears (SBG) are used to transmit power between angularly crossed shafts. Spiral bevel gear is a term generally used in case of bevel gears that have teeth curved longitudinally along the length of the teeth. Design and manufacturing of spiral bevel gears is still a hot topic of current researches. As far as manufacturing is concerned, the gears are machined by a special type of machine tools, such as gear hobbing and shaping machines. Recently, special CNC based gear manufacturing machine tools are used in industrial practice. Since a large investment is required for obtaining various kinds of special machinery and cutters dedicated to special CNC manufacturing machines, it’s attempted to manufacture spiral bevel gears by using a three-axis CNC milling machine interfaced with an additional PLC module as an additional rotary axis. In terms of production rate, it is obvious that this method will be lower than that of special machine tool, but the presented method is more economical than using special machine tools. The traditional procedure which will be introduced later is quite slow, and considerable care is required by the operator. The presented procedure has more accuracy comparing to the traditional method and also the various operations are completed automatically after machine setup. Keyword : CNC, Spiral Bevel Gears, PLC, Inverter, Encoder, Photo electric sensors, proximity sensors, CAD/CAM/CAE