We present a theoretical model of the near-surface shear layer (NSSL) of the Sun. Convection cells deeper down are affected by the Sun’s rotation, but this is not the case in a layer just below the solar surface due to the smallness of the convection cells there. Based on this idea, we show that the thermal wind balance equation (the basic equation in the theory of the meridional circulation which holds inside the convection zone) can be solved to obtain the structure of the NSSL, matching observational data remarkably well.