This paper investigates the improvement of accuracy and fatigue life of the developed counter pressurized microcellular gears of polyacetal. It is shown that the fatigue life and operational characteristics of the counter pressurized microcellular gears are more improved than conventional injection molded plastic gears by the dynamic gear durability test. For the cases of test gears, conventional injection molded gears(SGear) and counter pressurized microcellular gears(CGear) are manufactured. Durability test is performed on both conventional injection molded gears and counter pressurized microcellular gears. Accuracy variation and operational characteristics on fatigue life, wear and tooth surface temperature of CGear and SGear are compared and represented. Operational characteristics of the proposed counter pressurized microcellular gears show a good result in this research. The durability limit of counter pressurized microcellular gears is also obtained, and represented by a function of unit load as well as by a function of K-factor.