In order to improve the accuracy of electro-optical tracking system, a novel feed forward-IMC controller based on Internal Model Control has been designed and made the simulation on the system. The simulation result showed that the feed forward-IMC controller can meet the need of high accuracy of electro-optical tracking system and it also have good feasibility and robustness. It has the better tracking performance in comparison with other high accuracy controller. It is able to converge efficiently and tracking accuracy can be increased several times.