The purpose of this study is to achieve machining of a split equal-base circle bevel gear. Based on the equal-base circle bevel gear theory, a cutting coordinate system for the separate piece is developed, and the tooth surface processing path of the separate piece is analysed and planned. According to the working principle of the equal-base circle bevel gear, by analysing the cutter position and posture, the calculation method for the angle between the wheel blank coordinate system and the fixed space coordinate system is derived when machining the separate piece for different spiral angles as well as various concavity and convexity properties. The explicit function expressions for the cutter centre coordinates and axis vectors for machining the separate piece are obtained. Using MATLAB, the tool position model is verified by means of calculation, and the tooth cutting simulation of the separate piece is carried out using VERICUT software. By machining experiment and tooth surface measurement analysis, the feasibility of machining the separate piece and the correctness of the tool position mathematical model are verified.