One of the main gear damage mechanisms is the formation of pitting and spalling on therntooth flank. Several factors have significant influence on the damage formation, such as:rncontact stress level; tooth profile type; relative contact speed; surface finish and lubricationrnconditions.rnFor this particular study the contact stress level (stress distribution) is the main factorrnwhich is considered for the surface failure.rnSurface failure is the critical failure mechanism that happens between two contacting solidrnbodies in sliding-rolling contacts. The stress distribution has a great effect on the surfacernfailure of the spur gear teeth contact. In this thesis work the gear teeth contact simulationrnhave done using two rollers contact having low and high speeds where the high speed rollerrnis being tapered at the end in both sides.[12] The two rollers geometry have modelled usingrnsolid work premium and then imported to ANSYS Workbench 15 for analysis. Thernnormal external load 5.7 KN ~ 29.6 KN is applied and the corresponding stress distributionrnhave been evaluated. So that the maximum von misses stress distribution happened at therntapered end of the contact and the crack has been generated. As a result at tapered end ofrnthe roller a surface failure happened due to the maximum equivalent stress. The applicationrnarea of the gear is for automobile power transmission systems.rnKeywords- Contact stress, spur gear, roller, rolling-sliding contact, stress distribution,rnSurface failure.