As for the materials of a racks and pinions, strength, abrasion resistance, and absorbency are considered.With steel, S45C (1045 in AISISAE, C45 in ISO, equivalent to C 45K in DIN), SCM440 (4140 in AISISAE, equivalent to 42CrMo4V in ISO and DIN), 16MnCr5 (name in ISO, equivalent to 17Cr3 in DIN), with stainless steel, SUS303 (303S30300 in AISISAE, 13 in ISO, equivalent to X10CrNiS18-9 in DIN), SUS304 (304S30400 in AISISAE, 6 in ISO, equivalent to X5CrNi18-10 in DIN), with plastic material, reinforced nylon called engineering plastic, polyacetal (equivalent to Duracon and POM), polyamide, are used.Regarding the heat treatment of a rack and pinion, thermal refining, carburizing and quenching, tooth face high frequency hardening, and tooth face laser hardening are used depending on the kinds of materials and purposes.