An internal combustion engine includes an ECU, an A/F sensor being active at a first temperature lower than a PM combustion temperature and set in advance, and a heater to heat the A/F sensor to a second temperature equal to or higher than the PM combustion temperature and set in advance. The ECU detects PM based on a difference between an output value of the A/F sensor at the first temperature and an output value of the A/F sensor at the second temperature. The ECU may perform determining that a PM accumulation amount is smaller than a reference amount when the output value is higher than a threshold value, and that the PM accumulation amount is equal to or larger than the reference amount when the output value is a value equal to or smaller than the threshold value.