Heat treatment is widely used in various manufacturing Processes to enhance the quality of a Product such as strength, surface hardness, and service life. In the heat treatment, there is dimensional change or distortion of the product, which critically influences the dimensional accuracy of precision parts. In this study, the distortion of a straight bevel gear induced by heat treatment is investigated in two cases. In the first case, the distortion induced by heat treatment we compared between a forged bevel gear and a machined bevel gear. In the second case, the distortion of an annealed gen is compared with that of a quenched gear. And finite element analysis has been Performed to predict the distortion of a heat-treated and machined bevel gear. The predicted values are compared with the experimental values.