When a pair of conical involute gears transmit a rotational motion between two shafts whose axes intersect, the deviation of a shaft angle, a small offset between two shafts, and errors of mounting distances of the gears do not affect accuracy and uniformity of the transmitted motion. For easy understanding of this ability of the conical gears, this paper first describes results of running tests on a tooth bearing and an angular velocity ration, which verify this ability of the conical gears experimentally. Second it studies a theory of a gear tooth action which proves this ability theoretically. Furthermore, a contact ration and a relative curvature at a point of contact between tooth surfaces are described, and the tooth bearing is analyzed. Finally hertzian contact ellipse and the maximum contact stress are obtained.