We present a possible mechanism for the generation of strong E × B flow shear relevant to internal transport barrier formation in tokamak plasmas. From gyrokinetic calculations, we show that strong E × B flow shear can be generated by finite orbit width (FOW) effects associated with a non-uniform heat source and is sufficient to lead to transport barrier formation in the core region with a moderate power level. Two FOW effects inducing neoclassical polarization are shown to be responsible for this: (1) the radial drift of particle orbit center due to the variation of the heat source within orbit width and (2) the non-uniformly evolved orbit width by the non-uniform heating.