The present report describes finish-rolling of gears with shaving machine. In order to obtain the general information on die wheel design and the development of simulation program, plunge load of die wheel was measured. As a result, plunge load increases with the increase of die stroke on plunge process, and remains constant on dwell process. Furthermore, change in plunge load within short period has no definite frequency components. This fact shows that it is impossible to determine when, where, and how large plastic deformation is induced on tooth flank of work gear. Therefore, in order to develop the simulation program for finish-rolling of gears with shaving machine, a new deformation model should be constructed.