Modern vehicles require a high degree of refinement, including good drive ability to meet customer demands. Vehicle drive ability, which becomes a key decisive factor for marketability, is affected by many parameters such as engine control and the dynamic characteristics in drive lines. This paper focuses on the simulation of FTP-75 mode which is considered with spark timing control on transient condition. The acceleration is the most important factor for vehicle fuel economy. The retard of spark timing increases in proportion to acceleration. Likewise, bsfc(break specific fuel consumption) which is affected by spark timing also increases in proportion to acceleration. The result of simulation considered transient condition shows 0.3% of error comparing with a test on chassis-dynamometer.