Honda has developed an “Independent Left and Right Rear Toe Control System” that can achieve stable cornering performance and agile handling. We believe the issue that should be resolved in the next generation of ESC is the expansion of stability and agility into the general operation area. We examined how to accomplish this aim, and control of the independent rear toe angle was decided to be an appropriate method. In addition, a method for mounting the system without using a dedicated suspension was proposed. If left and right toe angles can be controlled independently, toe angle control and normal 4WS control become possible at the same time. In this paper, we will discuss the fundamental principle of independent toe angle control and the system configuration. Also, “INOMAMA Handling” (at driver's will) achieved by this system, as well as the fun and safe driving that are achieved as a result will be shown.