A design procedure of the robust IMC-PID controller based on the linear quadratic Gaussian (LQG) tuning strategy is proposed to avoid the cut-and-try method in tuning the internal model control proportional integral derivative (IMC-PID) controller parameters. In this paper, the relationship between the optimal controller and the maximum sensitivity function is established. Then the relationship between the maximum sensitivity function and the IMC-PID parameter is established. The IMC-PID parameter can be tuned by the above two relationships. In other words, the tuned IMC-PID parameter depends on the optimal controller parameter which is designed by the LQG tuning strategy. The application to design a process of the IMC-PID controller shows the effectiveness of the proposed approach for the first order plus the dead time (FOPDT) system and the second order plus the dead time (SOPDT) system. Simulation results present that the proposed method shows the tradeoff between the dynamic performance and the system robustness.