Summary: This paper presents an approach for the analysis of tooth contact and load distribution of helical gears with crossed axis. The approach is based on a tooth contact model that accommodates the influence of tooth profile modifications, gear manufacturing errors and tooth surface deformation on gear mesh quality. In the approach the tooth contact load is assumed to be distributed along the tooth surface line that coincides with the relative principal direction of the contacting tooth surfaces. As compared with existing tooth contact (TCA) analysis model that assumes rigidity for the contacting surfaces, the model in this paper provides a more realistic analysis on gear transmission errors, contact patterns and the distribution of contact load. As a numerical example, the contact of a pair of helical gears with a small crossing angle is analyzed by the computer program that implements the approach. It is found from the analysis that helical gears with small crossing angles have meshing characteristics and load distribution similar to those of parallel-axis gears. The approach may be extended to other types of gearing.