A new helical gear extrusion process was proposed and its numerical solution program based on the upper bound method was developed. In the analysis the involute curve was used as a shape of die and the upper bound method was used to calculate energy dissipation rate. By this method the power requirement and optimum conditions necessary for extruding helical gear were successfully calculated. These numerical solutions were in good agreement with experimental data. In the experiment, die life was greatly improved compared with that of Samanta process and 4 .approx. 5 class helical gear of KS standard for automobile transmission was successfully manufactured.