Modern day vehicles demand higher load carrying capacity with less installed volume and weight. The gears used in the vehicles should also have lesser noise and vibration. Even though helical gears will meet the requirement@ they are prone for additional axial thrust problem. High contact ratio (HCR) is one such gearing concept used for achieving high load carrying capacity with less volume and weight. Contact ratio greater than 2.0 in HCR gearing results in lower bending and contact stresses. Previously published literature deal with studies on various parameters affecting performance of HCR gears but a comparison of HCR and normal contact ratio (NCR) gears with same module and center distance has not been carried out so for. This paper deals with finite element analysis of HCR@NCR gears with same module@ center distance and the comparison of bending@ contact stress for both HCR@ NCR gears. A two dimensional deformable body contact model of HCR and NCR gears is analyzed in ANSYS software. ANSYS Parametric Design language (APDL) is used for studying the bending and contact stress variation on complete mesh cycle of the gear pair for identical load conditions. The study involves design@ modeling@ meshing and post processing of HCR and NCR gears using single window modeling concept to avoid contact convergence and related numerical problems.