A computer simulation program for gear shaving is developed. For this purpose, a simple model for a cutting mechanism in gear shaving is proposed. In this model, a cutting action of a shaving cutter is considered as a penetration of lands of the cutter tooth. In order to calculate shaving stock on the basis of the model, the empirical equation which represents a relationship between the depth of the land penetration and the distributed load on the tooth flank is obtained by carrying out indentation tests of a block by a roller with serrations. In the computer simulation program based on the model, a theoretical calculation method of load distribution on tooth flanks of a skew gear is applied. The reliability of this simulation program is confirmed by a good qualitative agreement of the calculated tooth forms after gear shaving with the measured ones.