The results of an analysis of the effects of spur gear size, pitch, width and ratio on total mesh power loss for a wide range of speeds, torques and oil viscosities are presented. The analysis uses simple algebraic expressions to determine gear sliding, rolling and windage losses and also incorporates an approximate ball bearing power loss expression. The analysis shows good agreement with published data. Large diameter and fine-pitched gears had higher peak efficiencies but lower part-load efficiency. Gear efficiencies were generally greater than 98 percent except at very low torque levels. Tare (no-load) losses are generally a significant percentage of the full-load loss except at low speeds.