A method of machining the internal double-arc spiral bevel gear with a finger milling cutter was presented. The mathematical model of the internal spiral bevel gear tooth profile was established considering the principle of machining a spiral bevel gear by the generating method, and a three-dimensional (3D) tooth profile graph was developed. Subsequently, by applying the gear meshing theory, the 3D model of the tooth alignment curve for the finger milling cutter was established. Based on the tooth surface equation of crown gear, the cutter intercept equation was derived. The cutter was divided into four finger milling cutters considering the design difficulty of the cutter, which is used to manufacture different arc segments of the double-arc tooth profile, respectively. The special machining tool model of the internal spiral bevel gear was further developed by using SolidCam, and the simulation experiment was carried out. The simulated gear model was compared with the theoretical gear model and the error of the simulation experiment was estimated. Actual machining on the machine tool and the internal spiral bevel gear were inspected. The maximum error is 0.035 mm, and the minimum error is 0.005 mm. The machining accuracy meets the requirements. The feasibility of machining the internal double-arc spiral bevel gear with a finger milling cutter was verified.