Conflicts between replication and transcription machineries have profound effects on chromosome duplication, genome organization, as well as evolution across species. Head-on conflicts (lagging strand genes) are significantly more detrimental than co-directional conflicts (leading strand genes). The source of this fundamental difference is unknown. Here, we report that topological stress underlies this difference. We find that head-on conflict resolution requires the relaxation of positive supercoils by type II topoisomerases, DNA gyrase and Topo IV. Interestingly, we find that after positive supercoil resolution gyrase also introduces excessive negative supercoils at head-on conflict regions, driving pervasive R-loop formation. The formation of these R-Loops through gyrase activity is most likely caused by the diffusion of excessive negative supercoils through RNA polymerase spinning. Altogether, these results provide critical mechanistic insights into head-on replication-transcription conflicts and suggest that gyrase plays a fundamental role in the evolution of head-on genes.