The minimizing of friction loss of helical gears is one of today's most important problems. Though helical gears are very widely used in power transmissions of automobiles and ships, basic research on helical gears is comparatively scarce. Under these circumstances, the authors studied the friction loss of helical gears in view of various helix angles, loads, and rotational speeds. Further the relationship between temperature rise of teeth and friction loss was made clear. The results were discussed from the viewpoint of reduction of friction loss and were related to the results of the authors' spur gear tests. Friction loss and temperature rise of helical gear teeth were also investigated while the helix angles were widely varied. All these results, based on experimental investigations, were summarized and general formulas were established in view of gear design.