In this papaer, the contact state between belt and pulley, the load distribution on pulley teeth and the frictional work of curvilinear tooth profile synchronous belt drives are computed by a finite element method. The calculation has been done every one tenth of the belt pitch. The contact between the belt tooth and the pulley tooth at the outlet incomplete meshing region of the driven pulley is kept around 1 pitch of the pulley. At the same time, the frictional work between the belt teeth and the pulley teeth becomes the maximum at this region. The frictional work at the complete meshing region is almost nothing. The tooth load on both the driving and the driven pulleys becomes the maximum at the meshing region which is close to the tight side of the belt.