In the manufacture of spiral bevel gears with depthwise tooth taper, there is usually a need for some "cut and try" process by which a good tooth bearing is obtained. In this paper, a method of cutting spiral bevel gears in which "cut and try" is not necessary is newly proposed. The gear is generated by a complementary crown gear, as usual, but the pinion is generated by a newly introduced "quasi-complementary crown gear". The quasi-complementary crown gear produces both crowning and profile modification to the pinion tooth surfaces. As a result, the engagement of the gears is a point-contact with a neglibibly small non conjugate. The gears made on an experimental basis showed a good tooth bearing, as might have been expected.