To provide a control device for an internal combustion engine, capable of eliminating an acceleration delay feeling at restarting the internal combustion engine while avoiding combustion instability during the deceleration of the engine.

A waste gate valve 44 is opened instantly on a deceleration request to quickly reduce the EGR rate of intake air to be filled in a cylinder 1, thus preventing combustion instability or misfire resulting from the excess of EGR. Then, the opening of the waste gate valve 44 which is opened once is reduced as much as possible within a limit where combustion is not instable, independently of whether a re-acceleration request exists or not (even when the engine is continuously decelerated). Thus, supercharging pressure can be quickly increased when the re-acceleration request exists.