In order to promote the application of face gear to various space layout transmission occasions and expand the application advantage of face gear in the transmission field,the tooth surface equation of helical offset non-orthogonal face gear was derived,and the simulation machining of helical offset non-orthogonal face gear was completed by using VERICUT software.According to the principle of gear meshing,the offset non-orthogonal gear equation of helical teeth was derived to calculate the coordinates of the tooth surface of the forward gear;then,the machine tool model,the tool and the machining blank were constructed in the 3D software,and the corresponding numerical control program was written into the VERICUT to complete the gear shaper machining simulation.Finally,the coordinate points were extracted from the machining model to analyze the tooth surface deviation from the calculated coordinate points.The results show that the tooth surface is not overcut,the maximum residue is 7.4 μm,the minimum residue is 3.3 μm,and the correctness of the offset non-orthogonal gear is verified.