In this study, focusing on reducing a load in forming helical gears, the extrusion using two-step processes for manufacturing helical gear is proposed. The process is composed of the extrusion step in which spur gear to be used as a preform in next step is formed, and the torsion step in which the preform of spur gear is formed to helical gear. Upper-bound theory for the two-step process is applied and compared with the results of experiment. The result of upper-bound solution has a good agreement with that of the experiment and the FE analysis. The newly proposed method can be used as an advanced forming technique to remarkably reduce a forming load, to prolong a tool life, and to replace the conventional forming process of helical gears. Results obtained from the extrusion using two-step processes enable the designer and manufacturer of helical gear to be more efficient in this field.