The prediction of load-dependent losses of gear pairs is a topic of constant concern, which depends largely on the modelling of friction coefficient in tooth meshing. Although the current load-sharing based models can handle the friction coefficient in mixed elastohydrodynamic lubrication regimes, dynamics behaviour of each tooth pair or the time variation of direction of normal contact load is not taken into consideration. This study proposes a new method for modelling efficiency of spur gear pairs in transient operating conditions by coupling the multi-tooth meshing model with the friction coefficient model. The friction coefficient is modelled through load-sharing function, and the gear dynamics model is established with regard to alternate meshing of single-double tooth pair and time variation of direction of normal load and mesh stiffness. The model is validated by comparing the calculated results of friction coefficients and load-dependent losses with experimental data in published literatures, showing good agreement. At the end, the efficiency model is applied to two types of gear pairs to investigate the influence of tooth shapes and operating parameters on the load-dependent losses of gear pairs.