Abstract: The present invention utilizes a series of uniquely timed gears and flywheel(s) to convert a linear motion into a rotary motion or a rotary motion into a linear motion. The movement of the drive component (linear or rotary) results in an exact mathematical movement of the driven component (rotary or linear), divided by or multiplied by its gear ratio and can be measured at any point of the stroke or angle of rotation. The present invention achieves and maintains the mathematically and mechanically optimum 90 degree relationship between the linear and rotary components through the entire linear stroke and rotary motion, thereby eliminating the inefficient geometric constraints of a variable vector, crankshaft based motion conversion mechanism.