Gearboxes are one of the most power dense systems used today, and in certain instances their limiting factor is the ability to evacuate heat from the gear contact. This work analyses the efficiency (i.e. heat generation) and tooth temperature in the three lubricating conditions dip, into mesh spray and out of mesh spray for superfinished gears which are then compared to ground gears. A back-to-back gear test rig is employed to test maximum contact pressures at the pitch of 0.59 to 0.96 GPa and pitch velocities from 0.5 to 20 m/s at a controlled lubricant temperature of 90 °C. The results show superfinished gears have higher mesh efficiency and lower gear tooth and bulk temperatures, hence lower heat flux compared to ground gears in all lubricating conditions.