The load sharing and teeth deflection of helical gear system are analyzed to investigate the deformation overlap. The deformation overlap, which is calculated by the results of displacement analysis, is suggested as the basis for the tooth profile modification. Helical gear systems are formulated as contact problems, and solved by elastic contact theory and FEM. The developed computer program, which offers gear teeth deflection and deformation overlap, will be of much help to the improved design of manual transmissions for automobiles.