In this study, we define the measuring method of crank angle precisely using an event and perform a study on the hardware structure and software algorithms which is applicable for the commercial engine. Also we developed a Computer-ECU(Personal computer based electronic control unit) using a computer and a microprocessor, for performing the ignition at a desire position(angle) and for controlling a duty ratio a pulse for ISC(Idle speed control). We applied these algorithms to the modeling which is induced a concept of event and got a better result than a conventional ECU in the state of transient as a result of performing air fuel ratio control in a commercial engine. This technique can be used for the back to improve ECU performance. It the present type of Hybrid I. C voltage regulator is altered to the new type of regulator, we will be surely able to reduce the production cost as well as simplify the design of alternator`s rear bracket and rectifier part because of the removal of trio diode. Experiment is taken by MS-R004.