Cross rolling process is a new method to manufacture large-diameter gears, which has great advantages. While during the gear manufacturing process with cross rolling, due to the difference of deformation mechanism between the right and left formed tooth profiles, a tip is pulled at the tooth top of the workpiece, which severely affects the forming quality. To eliminate the occurred defect, the finishing roller is proposed and designed, the motion equation of the finishing roller is established and solved, the principle of the height increase of the formed tooth is obtained. And also a simplified finite element (FE) model with finishing roller and non-finishing roller are established in the DEFORM-3D software. The comparison of the simulation results between two situations is analyzed and can be concluded that with the finishing roller, the protrusions at both sides of the tooth top of the workpiece at each stage are flattened by the finishing roller, and the accumulation of the tooth top protrusions is not going to occur, which means no extrusion and finishing of the tooth top of the workpiece are required. In addition, the experiment with the finishing roller is carried out and the effectiveness of the finishing roller can be verified.