This document analyzes the process of cutting spur gears using a milling machine. It discusses how spur gears are the simplest type of gear with teeth parallel to the axis. The most common method for cutting spur gears on a milling machine is form cutting, where a cutter with the desired tooth pattern rotates around a stationary gear blank. Key parameters like pressure angle, cutting speed, feed rate, and tooth geometry are analyzed. The document also describes the specific steps for cutting a spur gear using a milling machine, including mounting the gear blank on a dividing head, selecting the proper cutter, and indexing the dividing head to cut each tooth space. Formulas for calculating gear parameters like pitch circle diameter and outside diameter are provided