Gears with a complex curve tooth, such as spiral bevel and hypoid gears, lack an ideal technique for the final finishing process. Pulse electrochemical finishing (PECF) is considered a promising method for surface finishing due to its micro-removal characteristics. A PECF system for spiral bevel gear (SBG) is established according to the generation of SBG tooth surfaces. An SBG (module, 12 mm; number of teeth, 38) is selected as the processing test piece, and mathematical models are developed for analyzing the characteristics of PECF. The influence of the experimental variables, including applied voltage, interelectrode gap, and finishing time, on the total removal thickness and surface roughness is discussed. The calculated values are found to be approximately consistent with the experimental values. The other parameters, including the concentration of electrolyte, tool rotational speed, flow rate of electrolyte, and pulse period, are also studied. Results show that the roughness of the SBG tooth surface is reduced from Rz 7.13 to 4.32 μm. The precision of the SBG is also improved.