Presently, there are a lot of applications of gear sets with skew axes, some of them, especially worm gear sets and hypoid gear sets, are widely used. Take hypoid gear as example, gear sets produced by different gear factories can¡¦t fit to each other. Due to the lacking in common properties among different systems, it is disadvantageous to integrated application of development of gear researches. Therefore, a common mathematical constructive model is necessary to be established. The main content of this thesis is to construct the mathematical parametric model and the partial differential constraint equation according to the rigid-body transformation theory and General Theorem of Conjugate Surfaces. After finding out the solution from the partial differential constraint equation, a new line-contacted type of tooth profile of gear sets with skew axes, quality analyses to the parameters of gear profile rendered are proceeded. Finally, utilize the software of motion simulation to simulate the operating situation of the linear contacted type of gear sets with skew axes constructed, and supply the demonstration of the theory of tooth profile of gear sets and properties of gear sets.