In this paper, an optimal variable structure controller with a multilayer neural inverse identifier is proposed. A multilayer neural network with error back propagation learning algorithm is used for construction the neural inverse identifier which is an observer of the external disturbances and the parameter variations of the system. The variable structure controller with the multilayer neural inverse identifier not only needs a small part of a priori knowledge of the bounds of external disturbances and parameter variations but also alleviates the chattering magnitude of the control input. Also, an optimal sliding line is designed by the optimal linear regulator technique and an integrator is introduced for solving the reaching phase problem. Computer simulation results show that the proposed approach gives the effective control results by reducing the chattering magnitude of control input.