It is very important to know the load distribution in pulleys to predict the life of toothed belts. In this study, a simple model consists of springs and friction elements has been developed for numerical analysis of the load distribution.A sample problem with steady pulley motion for a two pulley system was analyzed. The analytical result was compared with the experimental result. It was also compared with the numerical result by the alternative model using FEM. Relatively good agreements between them were obtained. A typical problem for the two pulley system subjected to fluctuating torque loadings was also analyzed by the present model. The calculated result shows a large difference in tooth load distribution between the steady state case and the unsteady state one.