The purpose of this paper is to develop a profile modification technique of spur gears and its computer program for the prevention of gear tooth overlap. In the gear system, tooth overlap produces an impact at the initial contact of some tooth pairs. In this analysis, contact surface was assumed to be unbonded and frictionless under small deformation and stain. The problem is formulated by a variational statement with inequality constraint. Tooth load sharing is obtained by the application of contact theory, and overlap is known by the analysis of deformation. After carrying out the profile modification of gear tooth, we verified the reasonable results.