A control apparatus for an internal combustion engine, the control apparatus comprising: a valve stop mechanism that is capable of changing operation states of an intake valve and an exhaust valve between valve operation states and valve closed and stopped states, respectively; fuel cut executing means that is configured so as to execute fuel cut when a predetermined execution condition is established during operation of the internal combustion engine; valve stop executing means that is configured so as to perform valve stop control that changes the operation states of both of the intake valve and the exhaust valve to the valve closed and stopped states, at a time of execution of the fuel cut; fuel cut return request detecting means for detecting a return request from the fuel cut; advance fuel supply means that is configured so as to supply a fuel to a combustion chamber of the internal combustion engine, before an operation state of the exhaust valve is returned to the valve operation state, if a return request from the fuel cut with the valve stop control is detected; and fuel supply amount correcting means that is configured so as to correct the fuel supply amount supplied by the advance fuel supply means; characterized by intake valve advance return executing means that is configured to change the operation state of the intake valve to the valve operation state prior to return of the exhaust valve to the valve operation state, when a return request from the fuel cut is detected, wherein the fuel supply amount correcting means includes negative pressure estimating means that is configured to estimate intake manifold negative pressure at a time of return of the intake valve to the valve operation state in accordance with the intake manifold negative pressure immediately before start of execution of the fuel cut and an executing time of the fuel cut, and wherein the fuel supply amount correcting means is configured to correct the fuel supply amount supplied by the advance fuel supply means in accordance with an amount of an unburned fuel contained in oil which enters an inside of the combustion chamber from a crank chamber side during the fuel cut with the valve stop control and based on the intake manifold negative pressure estimated by the negative pressure estimating means. a valve stop mechanism that is capable of changing operation states of an intake valve and an exhaust valve between valve operation states and valve closed and stopped states, respectively; fuel cut executing means that is configured so as to execute fuel cut when a predetermined execution condition is established during operation of the internal combustion engine; valve stop executing means that is configured so as to perform valve stop control that changes the operation states of both of the intake valve and the exhaust valve to the valve closed and stopped states, at a time of execution of the fuel cut; fuel cut return request detecting means for detecting a return request from the fuel cut; advance fuel supply means that is configured so as to supply a fuel to a combustion chamber of the internal combustion engine, before an operation state of the exhaust valve is returned to the valve operation state, if a return request from the fuel cut with the valve stop control is detected; and fuel supply amount correcting means that is configured so as to correct the fuel supply amount supplied by the advance fuel supply means; characterized by intake valve advance return executing means that is configured to change the operation state of the intake valve to the valve operation state prior to return of the exhaust valve to the valve operation state, when a return request from the fuel cut is detected, wherein the fuel supply amount correcting means includes negative pressure estimating means that is configured to estimate intake manifold negative pressure at a time of return of the intake valve to the valve operation state in accordance with the intake manifold negative pressure immediately before start of execution of the fuel cut and an executing time of the fuel cut, and wherein the fuel supply amount correcting means is configured to correct the fuel supply amount supplied by the advance fuel supply means in accordance with an amount of an unburned fuel contained in oil which enters an inside of the combustion chamber from a crank chamber side during the fuel cut with the valve stop control and based on the intake manifold negative pressure estimated by the negative pressure estimating means.