Five-axis milling is a modern, flexible and constantly developing manufacturing process, which can be used for the machining of external cylindrical gears by means of cylindrical end mills and special disc mills on universal multi-axis machining centres. The article presents a new method of positioning the tip and the axis of the end mill and the disc cutter in order to ensure a constant value of deviation of the theoretical roughness Rth along the entire length of the tooth profile. The first part presents a mathematical model of the five-axis milling process of the cylindrical gear and an algorithm for calculating the Rth deviation values. The next section describes the positioning of the end mill and the disc cutter. Then, a new method for the empirical determination of the distribution of the involute root angle Δui and the data description by means of the interpolation function are presented and described. In the conducted numerical tests, the influence of the geometrical parameters of the cylindrical gear on the deviation Rth is determined, assuming a constant Rth value in the five-axis milling process.