Based on the spatial gearing theory, the mathematical model for working pitch cone design of crossed beveloid gears is created. The formulas to determine the transition from point contact to line contact are derived. The direct and in direct methods for pitch cone design of crossed beveloid gears are proposed. The effects of gearing parameters on the angle between the first principle directions are analyzed. The loaded tooth contact analysis is performed using FEM theory. The conclusion indicates that: the angle between the first principle directions is more sensitive to cone angles than to the helix angle. The increase of the angle between the first principle directions can obtain smaller contact area, higher transmission error and lower mesh stiffness. A practical tooth bearing test is conducted to demonstrate the proposed design procedure and the experimental result compared well with the simulation. For the matching design and optimization of beveloid gears, it has both the theoretical and project practical significance.