Thermoacoustic oscillation induced by a heater in a tube with air current is studied theoretically. Linearized perturbation equations are derived in dimensionless form under the assumption that the system is one dimensional. The equation to predict the acoustic power generation from a heating surface is derived and calculated by solving differential equations numerically. The effect of the mean velocity of the air current is illustrated. The energy conversion mechanism is shown by pressure-volume diagram like a heat engine.