As an important transmission component, the spur gear has been widely used in automobiles and various mechanical equipment. However, spur gears are produced by the hobbing and shaving, which inevitably reduces the service strength and service life of the gear. In this paper, the punching forming process of spur gear is presented. Compared with the traditional gear machining process, the process not only avoids the destruction of the metal ow line and signi cantly improves the material utilization rate. The effect of tooth lling and equivalent strain accumulation on gear forming quality were discussed by nite element simulation. The effects of upper die punching speed, lower die preheating temperature and friction coe cient on lower die wear during forming were studied by response surface method. The optimum process parameters of punching of spur gear were lower die preheating temperature of 280℃, friction coe cient of 0.27, upper die feed speed of 8.3 mm/s, respectively.It is predicted that about 110,000 gears can be produced before the wear failure of the lower die. On the basis of the nite element simulation results, the gear punching test is carried out. The experimental results are in good agreement with the simulation results, and the metal ow line at the tooth is uniform and continuous, which veri es the reliability of the punching process. This study provides a feasible way for plastic forming of spur gear.