An ECU 70A is associated with an engine 1 provided with a VVT 30 capable of independently setting a phase of an intake valve 2A and a phase of an intake valve 2B of two intake valves 2 mounted for a combustion chamber E. The ECU 70A includes a controller control the VVT 30 based on a magnitude of engine brake required to the engine 1 to vary a phase of at least one of the intake valves 2A and 2B.
