Gears are most powerful machine element to transmit the motion between rotating shaft. It acts as a dominating transmission system from many years ago. In this work, a spur gear from stone crusher machine is analysed using theoretical Lewis equation and Finite element analysis method. Here, the bending stress on the spur gear is analysed since these stresses induced play a vital role in gear life. The analysis presented the effect of gear material on induced bending stress. The material C15 steel/CI 30 is replaced by C45 steel/CI 30.The C45 steel material has better mechanical properties than C15 material. The result explains that C45/CI30gives lower value of bending stress as compare to the existing material. Module is important parameter during modelling of spur gear. The parameter is varied and proportionally the bending stress are determined theoretically for both new and existing materials. Finally the results of both gear are compared and concluded with the American gear manufacturer association data. The results shows that the bending stress reduces with increase in module. The future work is to find the bending stress induced on spur gear by varying the module using FEA and varying the shape of meshing structure.