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 first computing means computes {HEAD ~ the target value} of {TAIL ~ 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 
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 first computing means computes { HEAD ~ the target value } of { TAIL ~ 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
OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH HEAD HEAD HEAD HEAD HEAD HEAD HEAD REL TAIL TAIL TAIL TAIL TAIL TAIL TAIL OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH OTH