In this paper, we discuss the problem of the switching surface for a multivariable variable structure system. We first propose a new switching surface by which robustness of the controlled system to disturbances is provided. Based on the switching surface, we develop control input to drive the system to track the desire trajectory. This control input does not produce the chattering that normally occurs when a conventional control input is used. We apply the proposed method to a multivariable linear system and discuss the simulation results to show the computational procedure and its effectiveness.