The positive characteristics of polymer gears in comparison with metal gears include light weight, quiet operation, non-rusting, self-lubrication and cheaper mass production. Besides this they have drawbacks like lower load carrying capacity, tendency to hold heat, large dimensional change, and unsteady lifetime. In this study polymer gear meshed with steel gear has been analyzed considering with and without misalignment under varying loading and frictional conditions. The tooth stress of a perfectly aligned and axially misaligned helical gear pair has been studied by employing finite element method (FEM). The results show that the maximum contact stresses under varied frictional conditions increase while axial misalignments are present.