The conical internal gear pair investigated in this study is composed of a conical internal gear and a conical pinion cut by shapers. Simulation system of gear cutting is developed by visual basic and SolidWorks API firstly. The 3D models of conical internal gear pairs cut by shapers can thus be obtained. Then, the contact patterns are simulated, and the effects of design parameters on the dimensions of contact pattern are studied. Otherwise, finite element analysis of internal conical gear pair is proceeded by commercial FEA package, ABAQUS. The results of the finite element stress analysis and contact pattern simulation can be verified mutually.