The bending strength geometry factor J depends on the location of the critical section and the tooth thickness at this section. The critical section is that in which the uncorrected bending stress@ given by Navier'sequation@ is maximum and consequently it is defined by the point of tangency of the Lewis Parabola and the tooth profile. This point of tangency is usually placed over the root fillet@ but in some casts the tangency may occur at the involute. For these cases the methods descriied in literature for determining the AGMA J-factor are not suitable. This paper presents the condition for tangency at the involute and a method to determine the J factor under this condition.