Force distribution of incomplete meshing teeth for the OHC drive timing belt system is investigated analytically. Finite difference equations of the belt tension are derived based on the force equilibrium and the deformation of the belt tooth. From the numerical results, it is found that of the force distribution prior to the boundary point shows higher values compared with those of the complete meshing state and the force distribution after the boundary point shows lower values. Also, the magnitude of the incomplete meshing region increases as the rotational speed increases and the tight side belt tension decreases.