In general, the strength of gears is calculated using the formula of AGMA or JGMA. But these formula can not be applied directly to the strength calculation of the rack and pinion of steering gear assay, because of complex tooth and contact shapes. So Lewis bending stress and Hertzian contact stress formula are generally used for the design of rack and pinion of steering gear assay. But these formula do not also give the exact stress of rack and pinion. In this paper, comparing the finite element analysis results and the experimentally measured values, it is shown that the finite element modeling technique of the rack and pinion of steering assay is reasonable.