Using Gibbs' method of dividing surfaces, the contact angle of a drop on a flat homogeneous rough non-deformable solid substrate is investigated. For this system, a new generalized Young's equation for the contact angle, including the influences of line tension and which valid for any dividing surface between liquid phase and vapor phase is derived. Under some assumptions, this generalized Young's equation reduces to the Wenzel's equation or Rosanov's equation valid for the surface of tension.