This paper proposes a new design method for profile shifted conical gear with deep tooth depth. This method has two new concepts. First, this method is based on the designed pitch point where the rack shift coefficient is not zero. Second, this method is based on the theory of nonintersecting bevel gear such as hypoid gear, to decide the mounting dimensions of the profile shifted conical involute gears with deep tooth depth. The profile shifted conical involute gears have the designed pitch point that is not the standard pitch point. Limits of the rack shift coefficient and the facewidth, for the undercut and the zero top land, are clarified. Next, the production system is shown, and several typical test gears are manufactured. Paths of contact between tooth surfaces of profile shifted conical gears are obtained by tooth bearing tests. As a result, the measured value of limits of the rack shift coefficient and the facewidth on the manufactured tested gears are in good agreement with the theoretical ones. Moreover, test results of tooth bearing are in good agreement with the theoretical ones.Copyright © 2007 by ASME