The accuracy requirement of ultra-precision involute artefacts and master gears, which are used to calibrate the gear measuring machines, is increasing as power density increases; however, the complexities and specificities in the involute processing and measuring have been the bottleneck of manufacturing technique for high-grade involute artefacts and ultra-precision master gears. In order to develop the ultra-precision involute gear profile, related researches were conducted in this study. First, the manufacturing level of high-grade involute artefacts was introduced. Then, the forming principle of the involute was discussed, and the roller–rail type and cam–baffle type of mechanical generating mechanism with little effects of driving accuracy on generating accuracy and less error sources were pointed out. Finally, the double roller–rail type of grinding and measuring devices for high-grade involute artefacts were designed according to the optimal forming principle of the involute, and a precision grinding experiment on an involute cam (a kind of high-grade involute artefacts) was conducted. The measured results show that the total profile deviation is not more than 0.6 µm and the profile form deviation is less than 0.4 µm in 105 mm generating length of the specimen. By using the refined involute cam and gear grinder with cam–baffle type of mechanical generating mechanism, a precision grinding experiment on the specimen of a master gear was conducted. The experimental results verify that the roller–rail type of mechanical generating mechanism has the processing capacity of high-grade involute artefacts with submicron-level profile accuracy and the refined gear grinder with cam–baffle type of mechanical generating mechanism has the processing capacity of ultra-precision master gear with grade-1 profile accuracy.