Abstract: In this paper, variable structure control of M1MO 2D discrete system is studied. Because the existing methods are difficult to use for MIMO systems, a new concept of imitative sliding model is proposed. With the new concept, the problem of variable structure control of 2D discrete system is transferred to the problem of seeking a sliding model with good sporting character and attractability. The concrete design schemes of the imitative sliding model and variable structure controller are also put forward. And the concrete expression of the time T in ε-neighborhood of reaching switch manifold is obtained. The difficulty of applying the existing methods to MIMO systems is overcome.