A time history, closed form solution is presented for a dynamic model of spur gear systems for all practical contact ratios. The analysis determines the dynamic response of the gear system and the associated tooth loads and stressing. The dynamic model is based on work done by Richardson and Howland [2, 3], and assumes the two gears act as a rigid inertia and the teeth act as a variable spring of a dynamic system excited by the meshing action of the teeth. Included in the analysis are the effects of the non-linearity of the tooth pair stiffness during mesh, the tooth errors, and the tooth profile modifications. Besides reviewing the features, solution, and program of this analysis, preliminary results from applying the analysis are presented, which show that tooth profile modification, system inertia and damping, and system critical speeds can affect the dynamic gear tooth loads and stressing significantly.