Hey community members, Today's tutorial is a not a designing ones, but its regarding the process of milling gear teeths. One of the most common ways of making spur gears is by using a dividing head on a milling machine. The dividing head makes it possible to cut a gear with almost any number of teeth. The whole point of using a dividing head is that it is designed for dividing a circle into an equal number of parts. When gear cutting this determines the number of teeth to be cut.