The purpose of engine control TCS is to regulate engine torque to keep driven wheel slip in a desired range. In this paper, engine control TCS using sliding mode control law based on engine model and estimated load torque is proposed. This system includes a two-level controller. Slip controller calculates desired wheel torque, and engine torque controller determines throttle angle for engine torque corresponding to desired wheel torque. Another issue is to measure load torque for model based controller design. Luenberger observer with state variables of load torque and engine speed solves this problem as estimating load torque. The performance of controller and observer is certificated by simulation using 8-degree vehicle model, Pacejka tire model, and 2-state engine model. The simulation results in various maneuvers during slippery and split road conditions showed that acceleration performance and ability of the vehicle with TCS is improved. Also, the load torque observer could estimate real load torque very well, so its performance was proved.