A variable valve device for an internal combustion engine , comprising a tangential port configured to introduce intake air along a wall surface of a cylinder of a combustion chamber of the internal combustion engine , and a helical port configured to supply intake air to the central portion of a combustion chamber of the internal combustion engine , wherein: a maximum lift amount of a first intake valve that is provided in the tangential port is smaller than a maximum lift amount of a second intake valve that is provided in the helical port ; the variable valve device is configured to: change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes smaller than a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is low, and/or change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes equal to a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is high; the variable valve device further comprising a variable valve mechanism that can change a working angle of the second intake valve while holding a maximum lift amount of the second intake valve constant; and the variable valve device is configured to retard a timing for closing the second intake valve as a load of the internal combustion engine rises and enlarge the working angle, while holding a timing for opening the second intake valve and the maximum lift amount of the second intake valve constant. a maximum lift amount of a first intake valve that is provided in the tangential port is smaller than a maximum lift amount of a second intake valve that is provided in the helical port ; the variable valve device is configured to: change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes smaller than a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is low, and/or change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes equal to a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is high; change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes smaller than a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is low, and/or change a timing for closing the first intake valve such that a crank angle at which a lift amount of the first intake valve is maximized becomes equal to a crank angle at which a speed of a piston is maximized, when the load of the internal combustion engine is high; the variable valve device further comprising a variable valve mechanism that can change a working angle of the second intake valve while holding a maximum lift amount of the second intake valve constant; and the variable valve device is configured to retard a timing for closing the second intake valve as a load of the internal combustion engine rises and enlarge the working angle, while holding a timing for opening the second intake valve and the maximum lift amount of the second intake valve constant. <EOS>