In order to accurately calculate the tooth root stress of spatial crossed beveloid gears with small shaft angle, an exact geometry-based numerical computation method is proposed based on the spatial gearing theory and the finite element theory. Using the proposed method, the mathematical tooth surface model and the mesh model of a crossed beveloid gear pair with small shaft angle is created and the tooth root stress distribution is analyzed. Then the influences of the key design parameter which is the clearance coefficient, torque load, offset error, shaft angle error, pinion axial position error and gear axial position error on the tooth root stress are investigated. The results show that the increasing of the clearance coefficient can decrease the maximum tooth root stress. The root stresses distribute smoothly along the tooth width direction at a light torque load level. For heavy torque load level, the root stresses are parabolic in shape. Also, the existence of offset error and shaft angle error can increase the maximum value of the root stress obviously and the positive and negative value of the errors can change the position of the maximum root stress along opposite direction. For the pinion and gear axial position errors, they have less effect on root stress distribution.