A　novel　high　load　bearing　internal　gear　drive　with　curved　meshing　line　is　presented　in　this　paper,　and　its　performance　is　compared　with　that　of　an　involute　internal　gear　drive　by　finite　element　calculation.　First,　the　novel　gears＇　meshing　line　is　an　S-shaped　curve　composed　of　two　parabolas.　Second,　the　novel　gears＇　tooth　profiles　based　on　the　curved　meshing　line　are　designed　using　differential　geometry　and　gear　meshing　theory.　Third,　three-dimensional　mesh　models　of　the　novel　gears　are　created　by　procedures,　then　using　finite　element　calculation　to　analyze　the　stress　of　gear　meshing.　Finally,　numerical　examples　demonstrate　that　the　novel　gears　have　lower　stress　and　a　smoother　sliding　coefficient　than　involute　gears,　implying　that　the　former　has　a　greater　benefit　in　bearing　capacity　and　wear　performance.　Meanwhile,　tooth　modifications　can　improve　stress　concentration,　hence　increasing　the　load-bearing　capability　of　the　novel　gears.