VGR rack & pinion is a machine element that the movement distance of the rack is varied with the rotation angle of the pinion. It is used the power steering device for the car. As a result, the conflicting performance it is the stability when going straight and the steer when turning can be improved at the same time. When the motion of this mechanism was evaluated, the error was caused in the theory value and measurements in the movement distance of rack to rotation angle of pinion. In this paper, it is clarified that the relation between the output performance error of the VGR rack & pinion and the shape of the tooth surface. At first, the shape of the tooth surface is found giving output error by compulsion. Afterwards, the theory tooth surface is compared with it. The engaging contact line on the tooth surface is examined. Finally, the factor output error is clarified.