Plastic helical gears are commonly expected to operate with low noise emission. However effects of gear specifications and material properties on their noise characteristics have been still unclear. This study examined change in sound pressure level with helix angle of plastic helical gears. In addition, material dependency in noise characteristics was revealed by comparing sound pressure level of helical gears made of normal polyacetal and two types of compound-polyacetal with reduced coefficient of friction or with greater shock absorption. The results of this pilot study would show us the direction for developing low noise plastic helical gears.