Abstract: A control device for an internal combustion engine, comprising a calculating unit for calculating an engine control value for controlling an engine running condition on the basis of a conversion value into which a first engine condition value, which represents an engine running condition, is converted, and a converting unit for converting the first engine condition value into the conversion value. The engine control value discontinuously changes at a discontinuous point in accordance with a change of the first engine condition value, and the first engine condition value corresponding to the discontinuous point changes in accordance with a change of a second engine condition value. The conversion value corresponding to the discontinuous point remains constant even when the second engine condition value changes.