The finite element numerical estimation of single helical gear churning power loss was carried on by using two phase flow theory in fluid mechanics and theorem of momentum in axial flow and radial flow wind turbine. Considering the impacts of lubricant density and viscosity, and the impacts of gear helix angle, gear module, number of teeth, rotation speed, and the impacts of the surrounding temperature, gearbox case size, acceleration of gravity and lubricant immersion depth of gear, the numerical simulations of churning flow field and power loss were carried on by using finite element software Fluent. In the simulation, churning flow field of helical gear was three-dimensional flow field, and there were several gears with different parameters were simulated groupingly. And then, some parameters in the simulation results were validated and compared through experimental data, the results prove that the value of churning power loss can be forecasted by using the simulation method under the conditions of low and medium speeds. At the same time, the method basis and theoretical reference can be provided for numerical simulation of churning power loss under meshing helical gears.