Gunner primary sight(GPS) stabilization system lays line of sight(LOS) to find out a target and transmits informations to the fire control system (FCS). In a moving vehicle, accuracy of LOS and FCS depends on the design of GPS and servomechanism system. The heavy vibration of vehicle on the severe off-road environment degenerates the stabilization capability of GPS. In this study, to stabilize of elevation for GPS using the variable structure control, we derived the dynamic equation of GPS system and designed the variable structure controller. Computer simulation results fulfilled the static and dynamic stability of GPS using the variable structure control.