In this research, the diesel cycle was thermodynamically interpreted to evaluate the possibility of high efficiency by converting diesel engine to the atkinson cycle, and general cycle features were analyzed after comparing these two cycles. That an experimental single cylinder and a long stroke diesel-atkinson engine, of which S/B ratio was more than 3, were manufactured. After evaluating the engine through basic experiments, a diesel engine was converted into the atkinson cycle by constituent VCR (variable compression ratio) device and VVT (variable valve timing) system. The experimental method was to observe compression work reduction effects due to low compression effects from delayed intake valve closing of the early stage atkinson engine. The result, the possibility of increasing compression ratio about each engine load was confirmation by constructing compensate expansion-compression ratio in accordance with the delayed intake valve close.