  The common feature of sheared flows of an ideal fluid and plasma in magnetic
field is the Kelvin-Helmholtz instability. This instability is described by
identical equations in mentioned two cases. The wave equation for the
eigenmodes in the plasma obtained by the kinetic method in the long-wave limit
coincides with the Rayleigh equation known for an ideal fluid. Velocity profile
with a transition layer of finite width is considered. Odd modes are
investigated. Localized velocity shear layer is the source of perturbations
propagating beyond the transition layer. The conditions of localization of the
modes are studied.
