In this paper, the authors benchmark a servo valve model for the fuel supply system of Auxiliary Power Unit (APU) in the KHP helicopter. This valve is directly driven with a torque motor, and the size of small gap controlled by a flapper can make change of flow rate under given pressure drop between inlet and outlet. CFD analyses using a commercial code, ANSYS-CFX 10 are performed for the series of three-dimensional models at various openness conditions. The computational results on simplified models show that CFD can play a fine roll in the design of flow path as well as in the estimation of flow force due to its precision and good repeatability. Consequently, the CFD analysis helps valve designers to understand its flow characteristics from the basis of physical fundamentals.