A two dimensional section of a helicopter main rotor blade was tested in an acoustic wind tunnel at close to full-scale Reynolds numbers to obtain boundary layer data and acoustic data for use in developing an acoustic scaling law and testing a first principles trailing edge noise theory. Results were extended to the rotating frame coordinate system to develop a helicopter rotor trailing edge noise prediction. Comparisons of the calculated noise levels with helicopter flyover spectra demonstrate that trailing edge noise contributes significantly to the total helicopter noise spectrum at high frequencies. This noise mechanism is expected to control the minimum rotor noise. In the case of noise radiation from a local blade segment, the acoustic directivity pattern is predicted by the first principles trailing edge noise theory. Acoustic spectra are predicted by a scaling law which includes Mach number, boundary layer thickness and observer position. Spectrum shape and sound pressure level are also predicted by the first principles theory but the analysis does not predict the Strouhal value identifying the spectrum peak.