The purpose of the present paper is to show that the dihedral effect of the horizontal tail has significant effect on the T-tail flutter and that the flutter speed is appreciably dependent on the angle of attack of the horizontal tail surface. Flutter characteristics of a simplified T-tail is allalysed. Quasi-steady aerodynamic force is used to represent the dihedral effect of the horizontal tail. Some references are made to experimental data on the T-tail flutter which show a tendency similar to our analytical results.