Tooth flank reconstruction and optimization methodologies after simulation process modeling are presented, in order to provide accurate model and tooth data for digitized design and manufacture of the spiral bevel gear. Firstly, a simulation process modeling utilizing universal machine settings is developed for an initial solid model. Then, due to its poor accuracy, tooth flank reconstruction exploiting the Non-Uniform B-Spline fitting method is carried out. Finally, some tooth flank optimizations are introduced for higher tooth flank precision and accurate tooth data: (1) Overall tooth flank interpolations based on the Energy method; (2) Tooth flank approximation based on the least square (LSQ); (3) Tooth flank parameterization based on the Newton Iteration method. Results obtained from some numerical examples indicate that validation of the proposed approaches and tooth flank form error is significantly reduced.