The advantages of the five-axis flank milling of (developable) ruled surfaces include that (1) the machined surfaces could be very accurate and smooth and (2) the machining efficiency is high. Currently, spiral bevel gears are machined on the machine tools specially used for gear manufacturing. The disadvantages are that the cost is high for small batch, prototype, or repair. If a small group of spiral bevel gears are needed, the current methods are not valid. Thus, it is expected to machine the gears on five-axis computer numerical control (CNC) milling centers. Unfortunately, when tooth surfaces are designed based on the conventional gear manufacturing methods, they cannot be accurately machined in five-axis flank milling. This work is to develop the new technique for the five-axis flank milling of spiral bevel gears. First, a new method of designing the tooth surface of spiral bevel gears with ruled surface is proposed. Second, the cutter locations and orientations are calculated for five-axis flank milling the tooth surfaces. Third, the actual tooth surfaces are accurately represented with the cutter envelope surface in five-axis flank milling. It is confirmed that the difference of the actual tooth surface and the designed tooth surface is within the tolerance. Then, a pinion is generated to mesh with the gear, and the tooth contact analysis (TCA) is conducted. The good result demonstrates that the proposed method is valid, thus it can be used in industry.