Skiving gear profiles are generated by the blades of the skiving cutter under two degrees of freedom relative movements between the gear and the skiving cutter. The calculating method of the skiving gear profile is proposed by the given blade curve of skiving cutter and the relative position and movements between the gear and the skiving cutter. Two examples are presented: 1 the helical internal gear is skived by spur skiving cutter which is without structure clearance angle

2 the spur internal gear is skived by helical skiving cutter which is without structure clearance angle. The calculation method and the conclusions provide the theoretical foundation for gear skiving process optimization and skiving cutter design.