In recent years, the study on the high efficiency of the internal combustion engine has been mainly proceeding. In this study, we developed rotary valve to achieve the improvement of volumetric efficiency and to be simple construction. And then made a comparative analysis between rotary and poppet valve. In this experiment, rotary valve enlarged the flow area of valve port to minimize the resistance of the fluid flow and to flow smoothly in intake and exhaust process. Indeed, valve timing was controlled properly lest positive pressure in exhaust process should affect intake process. Motoring and firing experiments were using engine speed and air-fuel ratio as the principle parameter and the full opening of throttle valve and minimum spark advance for best torque (MBT) as engine operating variables.