To model the wind-driven ocean circulation of the isobath rectangular basin, the linear vorticity equation with the meridional friction term was used compared to the Munk’s theory on the ocean circulation. The generalized solution of the vorticity equation was thus worked out in the sense of Fourier averaging by using the corrected Fourier expansion. The method to obtain the undetermined coefficients was presented using the viscous boundary conditions. To model the wind-driven ocean circulation of the isobath rectangular basin, the linear vorticity equation with the meridional friction term was used to the Munk’s theory on the ocean circulation. The generalized solution of the vorticity equation was therefore worked out in the sense of Fourier averaging by using the corrected Fourier expansion. The method to obtain the undetermined coefficients was presented using the viscous boundary conditions.