It　is　of　great　importance　to　ensure　the　accuracy　of　measurements　taken　by　the　line　laser　three-dimensional　(3D)　gear　measurement　system　through　the　calibration　of　system　in　an　accurate　manner.　This　paper　established　a　relevant　measurement　model　based　on　the　principle　of　line　laser　3D　gear　measurement　using　generalized　polar　coordinates,　designed　a　dedicated　Polyhedral　Artefact　(PA),　and　proposed　an　accurate　calibration　method　to　address　the　challenges　posed　by　the　representation　of　6　degrees　of　freedom　(DOF)　parameters　for　line　laser　sensor　data　in　measurement　space.　Among　them,　the　PA　includes　features　such　as　cylindrical　plane,　planar　plane,　and　Vgroove　etc.,　which　can　meet　the　requirements　of　high-precision　machining　while　maintaining　consistency　with　gear　installation　accuracy　to　further　improve　the　accuracy　of　sensor　pose　parameters.　The　calibration　method　uses　nonlinear　optimization　equations　with　point　cloud　data　to　simultaneously　solve　the　required　parameters　for　accurate　measurement.　Calibration　and　gear　measurement　experiments　reveal　that　the　standard　deviation　and　range　deviation　of　the　total　tooth　profile　deviation,　obtained　from　10　repeated　measurements　of　a　single　tooth　flank,　are　0.244　mu　m　and　0.86　mu　m,　respectively.　The　results　of　the　tooth　profile　measurements　after　the　calibration　of　the　system　show　good　consistency　compared　with　the　contact　measurements,　which　verifies　the　effectiveness　of　the　method.