A high accuracy rotation angle estimation algorithm based on Local Upsampling Fourier Transform (LUFT) is developed in this paper. The LUFT uses a hierarchical strategy to estimate the rotation, which consists of a transformation of rotation to translation, a fast coarse rotation estimation and a robust refinement stage as well. The coarse rotation is estimated through the conventional Phase Only Correlation (POC), then, it is refined by the resampling technique within a local neighborhood in frequency domain. Furthermore, as will be shown in many experiments, the LUFT can achieve high accuracy rotation estimation, where the accuracy is tunable to some extent. Specially, it is efficient and robust to noise.