The tooth contact and load distribution of modified helical gears were investigated and analyzed by means of finite element analysis (FEA). The face-contact model of gears was established according to the deformation compatibility condition and force equilibrium relationship. The proposed helical gear set comprised an involute pinion and a double crowned gear. Finite element models of the whole gear drive have been set up. Accordingly, a mesh-generation program was also developed for finite element contact analysis. The load distribution and contact stress were investigated by using the commercial FEA package, ANSYS. Furthermore, several examples were presented to demonstrate the influences of the gear's modification parameters on the load distribution and contact stress.