PURPOSE: To carry out the optimum ignition control even if the difference of operation state or the difference between parts exists, in the ignition timing controller for an internal combustion engine which carries out the variable intake control.

CONSTITUTION: Each of the differential pressure DPopen in the case where a swirl control valve(SCV) is in opened state which corresponds to the load, differential pressure DPclose in the case where the SCV is in closed state, advance angle SAopen in the case where the SCV is in opened state, and the advance angle SAclose in the case where the SCV is in closed state is calculated on the basis of the number Ne of engine revolution and the suction pipe pressure Pm (Step 302). In the Step 303, it is judged if the SCV is in opened state or in closed state from the SCV opening/closing flag (YSCV). When it is judged that the SCV is in closed state, each magnitude of the differential pressure DP corresponding to the opening degree of the SCV at present and the map value DPclose is compared (Step 304), and the advance angle value SA is calculated according to the result of the comparison (Step 305, 306). When it is judged that the SCV is in opened state, each magnitude of the DP and the map value DPopen is compared (Step 307), and the advance angle SA is calculated according to the result of the comparison (Step 308, 309).