Purpose of this study is the study of loading and contact problems encountered at rotating machine elements and especially at tooth gears. Tooth gears are some of the most commonly used mechanical components for rotary motion and power transmission. This fact proves the necessity for improved reliability and enhanced service life, which requires precise and clear knowledge of the stress field at gear tooth. This study investigates three different study cases of the stresses occurring during the single tooth meshing, regarding the gear module, power rating and number of teeth as variable parameters. Using finite elements analysis, the stresses and deflections on discrete points of contact are derived. Finally from the finite elements analysis results calculated the peripherical bending stiffness of the loaded tooth. From FEM analysis and analytical calculation the magnitudes of root stresses, contact displacement and peripherical bending stiffness, during the single tooth contact, are presented with graphs versus the height of the contact to the total tooth height ratio. During the single tooth contact the values of the Equivalent and 1st principal stress at the addendum of the tooth, the bending deflection and the peripherical bending stiffness at the point of contact are proportional to the height of the contact in respect of the total tooth height.