For a complex control process, ordinary control such as PID cannot usually realize a desirable response and robustness for the system. Therefore, we tried to apply IMC (Internal Model Control) to a heat exchanger model which describes the dynamic behavior of the distributed parameter systems. Also, to facilitate IR IC controller design, we proposed a new method of determining the low-pass filter parameter. In conclusion, we discussed the results of the simulation and compared the IMC to the PID control.