There is provided a control system for a vehicle, which is capable of obtaining an appropriate engine braking force, to thereby prolong the service life of a foot brake. In the vehicle V equipped with a transmission 90, the control system 1 for controlling at least one of a valve lift Liftin, a cam phase Cain, and a compression ratio Cr of an internal combustion engine 3 sets in advance the at least one of the valve lift Liftin, the cam phase Cain, and the compression ratio Cr to values different from each other in association with the respective transmission ratios (FIGS. 27, 28, and 29), detects the transmission ratio of the transmission 90 (step 20, FIG. 21), determines whether or not a demand for deceleration has occurred (steps 31 to 35, FIG. 23), and when it is determined that the demand for deceleration has occurred, determines the at least one of the valve lift Liftin, the cam phase Cain, and the compression ratio Cr, according to the detected transmission ratio NGEAR of the transmission 90, based on the above settings (steps 26 to 28).