In the control of robot manipulators, this paper presents a design of a new variable structure model following controller(VSMFC) using computed torque method (CTM). A sufficient condition for the existence of a sliding mode is derived by Lyapunov function. The reference model is a double integrators and the acceleration input consists of a proportional-derivative controller for the purpose of the stabilization of system and the desired performance. The proposed control scheme which consists of upper bounded and estimated value of each term of the manipulator of matrix inversion. Therefore the simulation results show that this controller is improved to the convergence of desired trajectories.