Abstract: Some results in the research of spherical involute and bevel gear profile with the aid of computer graphics technique are presented in this paper. Both dynamic display of the generating process of the spherical involute and panoramic view for the spherical involutes from different generating cones were realized on the colour graphic terminal .They are very helpful in the establishment of clear and exact concept of the spherical involute. Some mistakes were indicated. They also provide a theoretical basis for the machining of the internal bevel gear .Four nomographic charts of spherical involute, drawn with plotter, are also presented. They will serve as efficient tool for bevel gear design. Based on the graphical analysis, a new accurate method for calculating the theoretical teeth profile on the back cone was established. Data obtained from calculation showed that errors resulted from the so-called "equivalent spur gear" conventional method, can not be neglected.