In this paper the oil film separating the mating surfaces of involute spur gears operating under hydrodynamic lubrication conditions is analyzed. This analysis surpasses previous analyses in as much as the actual motion of the involute profiles (rolling, sliding, and squeezing motion) and the total number of teeth engaged at any one time are considered. Expressions are derived for the pressure distribution, shear stress, and power loss in the oil film at any phase of tooth engagement. A method is developed by which these expressions can be applied to determine the film thickness at any instant and the power loss for a given load, speed, and lubricant viscosity.