The purpose of this paper is developing the simulation of loss torque of gears based on the frictional loss generated by meshing. The frictional loss of gears is generated by the shear force of the oil film. Therefore the frictional loss was calculated by applying the visco-elastic-plastic model. The load distribution of the teeth was calculated by using FEM. The experimental value of the frictional loss of gears was measured by using the power circulating type gear test machine. The bearing loss, and the churning loss, wind loss and seal loss were also measured in order to separate them and frictional loss from the total losses. The tendency of calculation, that frictional loss became lower if rotational speed increases, agreed with experimental result. However, the calculated frictional loss became higher than the experimental result. It is necessary to consider the influence of vibration for improvement of accuracy of simulation.