Horn rudders or flap rudders with a gap between forward and after part are used for effective steering of a ship or a submerged body. It is necessary to analyze the effect of a gap since it affects the performance of rudders. In this paper, an equation to calculate the lift acting on a two-dimensional flap rudder in uniform flow is derived by using the thin hydrofoil theory and the analytic solution of viscous flow in a channel formed by two coaxial cylindrical walls to which a pressure gradient is applied.