The present report describes a new method for numerical analysis of tooth forms of shaved gear which is includes a new element for the finite element analysis; tooth flank film element. The new element has been proposed in order to solve a contact problem appearing in stress analysis of meshing gear pair, and has not only conventional information; e.g., node position and node displacement, but also special information on gear; e.g., tooth form deviation and normal vector of flank. Such a new element is applied to calculations of geometrical depth of cut at each cutting position which is used for calculation of material removal, and enables all of simultaneously contacting teeth to be considered. Calculated tooth forms with the new method showed good agreement with the measured one.