In the paper, it was attempted to verify how the strength around fillet area of shifted gear would be affected by variables such as number of teeth, shifted value, and diametral pitch. Thereafter, the Lewis' tooth factor of the shifted gear was computed in terms of previously mentioned variables in order to observe the characteristics of stress change related from tooth factor and tooth number with the parameter of shifted values and diametral pitches. From the results of quasi-theoretical values by Finite Element Method(F.E.M.)and experimental values through the photo-elastic tests, the followings were identified. The more the number of gear teeth increased, the more the profile of the tooth became close to that of rack, and accordingly the stresses in the fillet area decreased significantly in certain range. Furthermore, as the shifted value and pressure angle increase the stresses tend decrease. Moreover, the stresses analyzed by F.E.M. in the filled area became around 1.22 times larger than the stresses computed by Lewis' form factor, and this is supposed as on influence of the stress concentration in fillet area.