I finished the dividing head and tried using it to make gears using the method described in the thread on Cutting Spur Gears http://madmodder.net/index.php/topic,11964.msg141922.html
The method wasn't quite as easy as the web page suggested because I wanted to make gears that would match my lathe change gears so I had something to compare them to. I had to do the calculations for 14.5 degree pressure angle.
The next snag was that to make the tool using a pointed lathe tool required a depth of cut of about 0.23". The largest silver steel I have is 9/16.
So I measured the lathe tool, ground a bit off the tip and measured again and adjusted the depth of cut accordingly. I made a bit of a cock up here as I thought I had a collet that would take 9/16 but I didn't and the tool wasn't as concentric as I would have liked.
I made the gears from some bits of POM. They seem to mesh with the lathe gears OK - a bit better than they do with each other. I think perhaps they could have done with a little more depth of cut.
This was just a trial - a first attempt at making gears - and I'm pleased with the outcome.
Here are some pictures.