Provided is a high performance tilt rotor aircraft in which a nacelle tilt angle and a flaperon angle mechanically interlock with each other. In the tilt rotor aircraft having nacelles in which rotors are mounted in left and right main wings and configured so that the nacelles rotate according to whether the tilt rotor aircraft conducts forward flight or vertical take-off and landing flight, each of the main wings is provided with a flaperon, and the nacelle and the flaperon are connected to each other by a power transfer unit, such that the flaperon also rotates together with the nacelle at the time of rotation of the nacelle, thereby allowing a change in a nacelle tilt angle to lead to a change in a flaperon angle.