Leakage vortices formed new blade tip causes an increase of total pressure loss near the casing endwall region and as a result, the efficiency of rotor decreases. The reduction of rotor efficiency is related to the size of the tip clearance. In this study, the three-dimensional flowfields in an axial flow rotor were calculated by varying the tip clearance under various flow rates, and the numerical results were compared with experimental ones. The effects of tip clearance and attack angle on the leakage vortex and overall performance, and the loss distributions were investigated through numerical calculations. In this study, tip leakage flow rate and total pressure loss by tip clearance were evaluated using numerical results and approximate equations were presented to evaluate the reduction of rotor efficiency by tip leakage flow.