The depth of plastic indentation on roller's surface is measured in order to apply to that of the tooth surface of spur gear in gear rolling. Considering this result and tooth profile error, the tooth profile after rolling is analysed theoretically. The gears are rolled at a low speed, and the calculated tooth profile and the measured one are compared. The two profiles resemble each other with the exception of pitch point. Moreover there is a closer resemblance between the two in the gear rolling by alternate reverse method. The change in tooth surface roughness, pitch error and tooth trace curve during rolling also is studied.