Abstract: Vibration and traveling wave stress analysis of rotating bevel gears is performed using annular finite element. By use of the axisymmetric properties, the simplified matrix of annular finite elements is derived. The element has 8 nodes in cross section and is characterized by trigonometric series in the circumferential direction. The model can account for any variation in cross section of the gear as well as rotation of the gear. The accuracy and high convergence rate of the method is demonstrated in comparison with experimental data.