The vibration of gears is one of the serious problems for machines. The characteristics of vibration of gears are considerably affected by the tooth flank form deviation of micrometer order; therefore, strict quality control of the tooth flank form is required. However, because the gear checker (a gear-measuring machine) is structurally complex, it is difficult to analyze how the error factors of the gear checkers affect the measurement result. In this research, a virtual gear checker (VGC) is proposed, that is, a computer program that considers the structures, motions and possible error factors of the real gear checkers, such as motion error. The VGC can be used to simulate the gear measurement, and the effects of the error factors on the measurement result can be analyzed. It is possible to evaluate the uncertainty of tooth flank measurement much more easily and quickly with a VGC than with a real gear checker. A VGC can be used to analyze not only the gear measurement but also arbitrary-shaped objects such as a ball artefact, and the theoretical measurement result is output from the VGC. In this paper, we describe the development of a VGC, and the effect of error factors and the uncertainties of gear measurement are analyzed.