A new design method of sliding hyperplanes is proposed in the synthesis of a variable structure controller for robust tracking of general nonlinear multi-input-output(MIMO) uncertain systems of relative degree higher than two. Input/ output(I/O) linearzation is firstly undertaken by employing the concept of relative degree and minimum phase followed by the construction of sliding mode controllers. Sliding hyperplanes are then derived from the inherent properties of companion matrix and ideal sliding mode characterized in I/O linearized system. Subsequently, the gradient magnitudes of the sling hyperplanes are determined in an optimal manner by considering a quadratic performance index to be evaluated at two phases; a reaching phase and a sliding phase. The proposed design methodology is relatively straightforward and systematic compared with conventional strategies such as geometric approach or pole assignment technique. A nonlinear governor and exciter control problem for a power system is adopted herein in order to demonstrate the design efficiency and also favorable and robust control performances.