Spiral bevel gears are extensively employed in mechanical transmissions; however, they are prone to adhesive wear when operating under high-speed and heavy-load conditions. Research indicates that the tooth surface roughness of gears significantly influences the friction and wear of the meshing gears. The present study delves into the origins of tooth surface roughness through the integration of the W-M function and fractal theory. Utilizing an involute helical gear with surface roughness for tooth cutting, a three-dimensional model is established with roughened tooth surfaces. This paper introduces an approach to developing three-dimensional gear models with roughness and applies the finite element method to perform thermodynamic analysis on gears exhibiting diverse levels of surface roughness. The thermal analysis of gears with varying degrees of roughness was conducted using the finite element method. Comparative analysis of the results under specific operating conditions elucidated the impact of roughness on tooth surface temperature rise. In order to validate the simulation model, an experimental test platform for spiral bevel gears of identical size was established. This model integrates tooth surface roughness with thermodynamic analysis, allowing for the rapid assessment of tooth surface temperature rise under different machining conditions, and reducing the cost of validating predicted tooth surface load-carrying capacity.