The transmission load of gear devices is important factor in the design of gear system. To design gear system precisely, an analysis and calculation methods for transmission load of gears are demanded. The purpose of this study is to develop a computer program for analyzing tooth load sharing of a spur gear system by means of the contact theory. In this paper, load transmission characteristics is identified with elastic contact problem which is assumed to quasi-static equilibrium. The modeling of spur gear tooth is accomplished by application of I-DEAS.