In our last report* under similar title the cutting pitch curve of a pseudo-elliptical gear was given by a two-termed expression in terms of polar tangential coordinates. In the present report the cutting pitch curve which is more closely approximate to an ellipse is given by a three-termed expression. The deviation of the pitch curve from the ellipse was calculated, and the result was compared with that of our last report. It cutting gears with the installation described in our last report, we had much trouble to renew the worm-wheel at everv chance of the dimensions of pseudo-elliptical gear. We eliminated the above mentioned inconvenience by using eccentric circular cams. Also we constructed for trial installation equipped with eccentric gears. The results are as follow : 1. Comparing the new pseuds-elliptical gears with those appeared in our last report, we have much closer approximation to and smaller deviation from the true elliptical ones, the theoretical value of deviation being less than 10% of that appeared. 2. Moreover in cutting gears of varipus dimensions the management of our new installation is far easier than that of our last one; i. e. we have only to adjust the eccentricities both the eccentric circular cams and the eccentric gears. * T. MATUYAMA and K. KON; "Cutting Pseudo-Elliptical Gears (Partl)" Transactions of the Society of Mechanical Engineers, Japan Vol. 20, No. 98, 1954 Part 4.