To provide a high performance four-stroke internal combustion engine wherein an increase in a side of a cylinder head is prevented and a valve resting mechanism is provided for a valve lifter. In a four-stroke internal combustion engine with a valve resting mechanism includes a valve lifter having a valve resting mechanism interposed between a valve motion cam and a stem of a poppet valve and a valve lifter spring is provided for biasing the valve lifter in a direction in which the valve lifter is normally held in contact with the valve motion cam. A slide pin holder is pressed against the valve lifter by a spring force of the valve lifter spring that is provided on the valve lifter while a shim portion having a predetermined thickness for controlling a relative positional relationship with the valve lifter is formed integrally with a valve lifter top wall. One of a plurality of predetermined valve lifters most suitable for the relative positional relationship between the slide pin holder and the valve lifter is selectively mounted to effect a tappet gap adjustment.