Using the Jacobian matrix, we obtain a theoretical expression of rigidity and the density of states of two-dimensional amorphous solids consisting of frictional grains in the linear response to an infinitesimal strain, in which we ignore the dynamical friction caused by the slip processes of contact points. The theoretical rigidity agrees with that obtained by molecular dynamics simulations. We confirm that the rigidity is smoothly connected to the value in the frictionless limit. We find that there are two modes in the density of states for sufficiently small k_{T}/k_{N}, which is the ratio of the tangential to normal stiffness. Rotational modes exist at low frequencies or small eigenvalues, whereas translational modes exist at high frequencies or large eigenvalues. The location of the rotational band shifts to the high-frequency region with an increase in k_{T}/k_{N} and becomes indistinguishable from the translational band for large k_{T}/k_{N}.