The threshing action of the head-fed type threshing unit occurs mainly by the impact between threshing tooth and grains. It may be therefore the most fundamental step to calculate the time and order of the occurrance of impact by the tooth for predicting the performance of threshing unit. The threshing teeth arrangement was defined by length and diameter of threshing dram, number of spiral arrays, number of threshing teeth by kind per one spiral array, number of windings of spiral array around the threshing drum, delay angle of impact line. The linear equations for locus of left and right margin of paddy bundle, spiral array, impact line on the development figure of the threshing drum were expressed by fastors of the threshing teeth arrangement. In the computer program, the teeth which inflict impact were searched successively along the impact line. Searching range and impact condition were defined by the relation between four linear equations. If the impacting tooth was found, time and the kind of threshing tooth was derived from the coordinate of the threshing tooth. At this time the unit torque curve was accumulated on the array of computer memory. At last the completed torque curve of threshing drum shaft was described on the computer screen. Remarkably the peack valae and fluctuation of torque curve was decreased by adopting the delay angle of impact line.