This paper presents the implementation of variable structure control system for a linear or nonlinear system using neural networks. The overall control system consists of neural network controller and a reaching mode controller. While the former approximates the equivalent control input on the sliding surface, the latter is used to bring the entire system trajectories toward the sliding surface. No supervised learning procedures are needed and the weights of the neural network are tuned on-line automatically. The neural netowrk-based variable structure control system is applied to a nonlinare unstable inverted pendulum system through computer simulations, and implemented using a microcomputer (80486-50MHz) and applied to the DC servomotor position control system. Simulation and experimental results show the expected approximation sliding property is occurred. The proposed controller is compared with a PID controller and shows better performance than the PID controller in abrupt plant parameter change.