In this paper, the controlled target is the SCARA robot with two links, and the object is fine control of the arm head position of the robot. To attain the object, Internal Model Control (IMC) is introduced. A nonlinear equations are for robot dynamics formulated by solving Lagrange equation, and is linearized to design control system by IMC. The controller of IMC is designed or synthesisted as the inverse system of the linearized model, and IMC filter model is selected. Also, reference filter is introduced to make the improvement of performance. The result of control performance by IMC is compared with that of PID numerically, accuracy and incoherency are confirmed.