Flank deviation is one of the important factors that greatly affect helical gear strength. A qualitative analysis is performed using finite element method (FEM) for the effects of flank deviation on load distributions for helical gear based on ANSI/AGMA ISO 1328-1 (standard for cylindrical gears - ISO System of Accuracy - Part 1: Definitions and Allowable Values of Deviations Relevant to Corresponding Flanks of Gear Teeth). To analyze the effects of flank deviation, tooth contact analysis (TCA) is developed and load distributions of helical gears with flank deviation are presented. Load distributions in contact lines are derived and compared to each other under grade 5 and 7 after taking five types of flank deviation, including single pitch deviation, profile form deviation, profile slope deviation and helix form deviation as well as helix slope deviation, into account. It is found that the effects of individual flank deviation on load distribution have the superposition property. Flank crowning and tip relief corrections must be carefully regarded in the design process because of the effects of flank deviation on load distributions.