The present invention relates to an AC motor control device and, particularly, to provide an AC control device capable of simply setting a state quantity of an AC motor non-linearly variable, in accordance with the motor driving state and using the setting in motor control, the present invention can be achieved by including a state quantity calculating unit (13, 13a, 13b, 13c) for calculating a state quantity corresponding to a coil interlinkage flux which is an internal quantity of the motor, calculating a setting value of the coil interlinkage flux defined on one axis out of two axes, that is, d and q axes, with a function formula using a current defined on the same one of the axes and a function formula using a state variable defined on the other one of the axes.