The effect of cutting edge profile on meshing and contact of spiral bevel gears in the Klingelnberg cyclo-palloid system is investigated analytically. The analysis method is based on simultaneous generations of tooth surfaces and simulations of meshing and contact. In this paper, both straight lined and circular arc cutting edges are considered. Using straight lined cutting edges, the functions of transmission errors are discontinuous linear ones and the level of transmission errors become large by alignment errors. The use of circular arc cutting edges enables the absorption of the alignment errors. This means that noise and vibration are reduced substantially. A numerical example was presented based on the analysis method above.