Abstract: Tooth gears are used to transmit the power with high velocity ratio. During this phase, they encounter high stress at the point of contact. Today gears are needed to increase load carrying capacity, reduce the transmission weight and fulfil noise requirements without increasing the manufacturing cost. The high performance gear which provide higher pressure or contact ratio. In this paper, gear pair for automotive gear box application was designed based on high performance gear approach.This paper presents a general approach for analyzing bending stresses using Lewis Equation from nine different positions of gear tooth flanks and it showcases how the contact ration governs the stress conditions. In this process comparison of bending stress was done of steel gear of high contact ratio (HCR) gear as a substitute in normal contact ratio (NCR) gear and the software programmed was performed in SOLIDWORKS and ANSYS Workbench to get the best result possible.This study will help to improve the performance of gear system.