Fundamental research on flexoelectric effect of the nematic liquid crystals has been performed numerically using the Leslie-Ericksen continuum theory. The tumbling liquid crystal is confined in between parallel plates. The lower plate is fixed, while the upper one moves along x-direction. Once shear flow is applied, the tumbling liquid crystal is rotated and inclined in the z-direction by the flow. Then, Director degree of angle changes from minus to plus in x-y plane suddenly. It is gathered from director inclined in out-plane and approached at significant point that the angle is plus suddenly. The flexoelectric polarization has been estimated from the calculated molecular orientation field distance for the upper and lower plates. So tumbling liquid crystals occurs to bigger flexoelectoric polarization than aligning liquid crystals.