To further improve the transmission performance of non-circular gear pair, a new helical non-circular gear with point contact was proposed based on the meshing principle of gears. Mathematical model of helical non-circular gear with point contact was constructed. Geometric kinematic relationships between the pitch curve and tooth profile curve for helical non-circular gear with point contact under spatial coordinate system were deduced. Tooth surface design of the gear was completed. Three-dimensional solid models of helical non-circular gear pair with point contact was established by using the convert-tooth shape method. The dynamic simulation model of helical non-circular gear with point contact was established. The dynamic meshing forces of the new gear pair and general involute non-circular gear pair under the same conditions were analyzed. Meshing characteristics of helical non-circular gear with point contact under different working conditions were also obtained. The tooth surface contact state and contact stress of point contact non-circular gear and involute non-circular gear under the same parameter and working condition were compared and analyzed. Research results provide an important theoretical support and reference value for the design and application of non-circular gear pair.