The apparatus 1, wherein said second detecting means includes a first sensor for detecting the opening degree of the throttle valve and a second sensor for detecting a rotational speed of the engine and wherein said {HEAD ~ first computing} means computes {TAIL ~ the target value} of the valve timing based on one from a group consisting of an opening degree of the throttle valve and a rotation speed of the engine 
computes
The apparatus 1 , wherein said second detecting means includes a first sensor for detecting the opening degree of the throttle valve and a second sensor for detecting a rotational speed of the engine and wherein said { HEAD ~ first computing } means computes { TAIL ~ the target value } of the valve timing based on one from a group consisting of an opening degree of the throttle valve and a rotation speed of the engine
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