To provide a torque control device for an internal combustion engine having improved torque control accuracy while preventing the excessive amount of offsetting an ignition timing to be delayed due to leaked air in a throttle valve when offsetting an intake air amount control value for an internal combustion engine toward a torque increase and cacelling the torque increase due to the offset of the intake air amount control value with the offset of the ignition timing to be delayed.

The torque control device calculates a throttle opening equivalent to "required torque + torque allowable value" at an optimum ignition timing MBT and offsets the throttle opening toward a torque increase by a torque allowable value. It finds an ignition timing delay amount R in accordance with the ratio of required torque to "required torque + torque allowable value" to achieve the required torque and cancels the torque increase due to the offset of the throttle opening with the ignition timing delay amount R. In this way, the amount of offsetting the ignition timing to be delayed is calculated without using estimated torque estimated in accordance with an intake air amount including the leaked air in the throttle valve. When there is much leaked air, the excessive ignition timing delay amount R due to the leaked air is prevented to avoid a trouble such as poor gas mileage or exhaust gas temperature rise.