Forging of internal involute gears with alloy steel has been analyzed by means of upper bound method. Kinematically admissible velocity fields for forging of internal gear were proposed. It was assumed that the shape of free flow surface during forging operation is a straight line perpendicular to the plane of symmetry. Using the suggested velocity fields, forging loads and relative pressures were calculated by numerical method. Consequently forging die should be successfully designed without fracture or failure during forging operation. Experiments were carried out with the designed die and SCM415 alloy steel as billet material. The calculated loads were compared with experimental one and they are in good agreement with experimental inspections. As a result, the calculated solutions would be useful to predict the loads and the designed die is suitable for forging of internal involute spur gear with alloy steel. The forged gear is measured to be KS 4 class and its class should be improved by subsequent working such as shaving after forging operation.