Gear meshing is a complicated process, and is subjected to the simulation process in the following paper. A flexible quasi-static and dynamic finite element analysis (FEA) models were built, to calculate contact principal and shear stresses. Full sized 3D spur gears are simulated under different boundary conditions. The first model, was a quasi-static analysis, where torque was used as input; and the second model, which was transient dynamic analysis, where rotational speed was used as input. The static analysis showed high stress concentration at the tooth contact point and under the contacting surface. The dynamic analysis provided the highest stress value at the different stages of gear engagement points along the line of action. Analytical and simulation result were in agreement in general, and the use of the new simulation model was discussed.