A concept and a finite element model of how to analyze load distribution of toothed belts having curvilinear tooth profiles for automotive engines at steady states was developed by utilizing a general nonlinear finite element program. A toothed belt in the FEM model consists of circularly linked beam elements for endless tension members and two dimension solid elements for a belt body. A curved pulley surface is supposed to be rigid. Interaction between surface of belt teeth and pulley is considered as moving boundaries. A quite good agreement between experimental and computed results for frictional forces and tooth load confirm that the proposed model is presently the only one practical approach for analyzing load distribution of toothed belts. Some numerical simulations were performed by changing parameters such as belt pitch and loading condition.