Gears are crucial components for modern precision machinery as a means for the power transmission mechanism. Due to their complexity and unique characteristics, gears have been designed and manufactured by a special type of machine tools, such as gear hobbing and shaping machines. In this paper, we attempt to manufacture the spiral bevel gear (SBG: the most complex type among the gear products) by a three-axis CNC milling machine interfaced with a rotary table. This consists of (a) geometric modeling of the spiral bevel gears, (b) process planning for NC machining, (c) a tool path planning and execution algorithm for both 4-axis and 3/4-axis (three out of four axes) controls. Experimental cuts were made to ascertain the validity and effectiveness of the presented method with a CNC milling machine controlled by the 3/4-axis control mode.