In the gear manufacturing, tooth modification is usually applied for the prevention of tooth impact during the loading. In contrary, tooth profile error causes amplifying the whine noise which is cumbersome to reduce in the automobile gear box. So optimum quantity of the modifications must be obtained for the good performance in the vibrational sense. In this paper, a formulation to define the tooth curve by considering the profile manufacturing error and loading deformation of the gear tooth is suggested and the transmission error and loading deformation of the gear tooth is suggested and the transmission error with modified tooth in the gear system is evaluated. A pair of gear set is mathematically modelled. The equivalent excitation in the gear vibratonal model is formulated. For the experimental evaluaton on the derived transmission error function, a simple geared system is set up in which the gears are designed to give pre-designed tooth profile modification and manufactured by CNC Wire Cutting Machine. Under slow speed operaton, the transmission error of the gear pair is measured by using two rotational laser vibrometers, compared with the calculated one of which the result shows good agreement.