The tractor front axle has the lower standard for noise and vibration relatively and it increase the possibility to develop of the alternative straight bevel gear of the expensive spiral bevel gear. The purpose of this paper is to compare of the spiral vs. the straight bevel gear manufacturing process. The manufacturing cost and productivity are compared after the spiral bevel gear of the tractor front axle is replaced of to the straight bevel gear. If spiral bevel gear is replaced to straight bevel gear, the cost is reduce 4.6% and productivity is increase 18%.