A gear pair set comprising low shaft angle and offset bevel gears and a method for their manufacture including determination of the appropriate gear and pinion blanks and the basic machine settings for their manufacture. The pair of bevel gears comprises a first member and a second member wherein the members of the pair have a shaft angle in the range of greater than 0° to 30°, preferably greater than 0° to 20°, and have an offset in the range of greater than zero to the sum of half the mean pitch diameters of the two members of the bevel gear pair.