To provide a means to reduce an opening pressure and force of a pressure balanced valve.

A pressure balance engine valve is a balance piston 44 of an engine valve 28 and a valve stem 30, and is movable within a balance cylinder 12 defining a balance chamber 50 along with the balance piston 44. The balance chamber 50 fluidically communicates with a passage via a first balance port 52 controlled by a first control valve 54. The balance chamber 50 includes the balance piston fluidically communicating with a low pressure source via a second balance port controlled by a second control valve 58. When a head 26 of an engine valve 28 is disengaged from a valve sheet 22, the first control valve 54 is closed and the second control valve is opened. When the head 26 of the engine valve 28 is engaged with the valve sheet 22, the first control valve 54 is opened and the second control valve 58 is closed.