As a finishing of the gear, the gear honing is often used recently. For extending the life of the grinding wheel, the new honing method (variable shaft angle system) has been proposed. This paper describes the effect of gear ratio between work gear and grinding wheel, and helix angle of grinding wheel on the tool life, when the fixed shaft angle system is adopted. In addition, it is explained that to ease unsymmetrical wear of the dressing gear is possible by appropriately selecting the gear ratio and helix angle, when the variable shaft angle system is adopted.