Abstract: An eight cylinder internal combustion engine includes a cylinder block arranged in a V-type configuration with a left bank of four cylinders and a right bank of four cylinders. An engine control as a first common control element which operates the intake valves with a first pair of cylinders located in the left bank and a second common control element which operates the exhaust valves of the same first pair of cylinders with a third common control element operating the intake valves of a second pair of cylinders located on the right bank, and a fourth control element operating the exhaust valves of the same second pair of cylinders in the right bank. With only four switchable power sources, the engine may be operated on either four or eight cylinders depending upon the power output need of the vehicle in which the engine is installed.