An internal combustion engine control apparatus basically comprises a reference intake air quantity calculating section, a maximum intake air quantity calculating section and an engine control section. The reference intake air quantity calculating section is configured to calculate a reference intake air quantity corresponding to when an intake air is taken in as a sonic flow. The maximum intake air quantity calculating section is configured to calculate a theoretical maximum intake air quantity. The engine control section is configured to control the engine by using an intake air quantity function between a first value obtained by dividing the reference intake air quantity by the maximum intake air quantity and a second value obtained by dividing an actual intake air quantity corresponding to the valve characteristics of the intake valve by the maximum intake air quantity.