The mathematical model of conical involute gears is developed based on the theory of gearing and the generating mechanism. Tooth contact analysis (TCA) is performed to examine the meshing and bearing contact of the conical involute gear pairs with intersected and crossed axes. In addition, the principal directions and curvatures of the gear surfaces are investigated and the contact ellipses of the mating tooth surfaces are also studied. Finally, the numerical illustrative examples are provided to demonstrate the computational results, test gears are made for tooth-bearing tests, and the conclusion is verified that the theory has the applicability.