Noncircular gears have been used for obtaining the modified anglualr velocity ratio between parallel axes. The elliptical gear, which is a kind of noncircular gears, makes use of ellipse as a pitch curve, and is applied for the measurement of the discharge of liquid. The applications of an elliptical gear are more advantageous than any other mechanism as like a crank-slider linkage or a cam mechanism in view of the accuracy and the reliability to transmit the prescribed motion. In this paper, acceding to the theoretical involute tooth profile, two pairs of the elliptical gears were manufactured by using CNC wire electronic discharge machine. The proper ranges of the operating pressure angle and of module not to generate under cutting are studied on the change of the eccentricity, because it is the eccentricity of the pitch curve that determines most of the characteristics of the elliptical gear and then the vibration analysis is executed for the verification of harmonious rotating.