In this paper, we derive dynamic equation of helicopter and design controller based on variable structure system. It is difficult to control helicopter because it has non-linear coupling between input and output of system and is MIMO system. The design of control law is considered here using variable structure methodology giving the robustness to parameter variations and invariance to some subsets of external disturbance. However we derive dynamic equations of helicopter and design stabilizing variable structure controller. Also, simulation results are given in this paper.