We present a new learning control method to control a single input multi output system. In conventional learning controllers using a neural network, it is difficult to treat a multi-output system because of the difficulty in designing reference models. Hence, we propose to divide a complex plant into sub-plants and to use a learning controller for each one. We use our method to the regulation problem of the inverted pendulum that is a oneinput, two-output system. In the simulation and the experimental system, we regulate the inverted pendulum and show the effectiveness of this method. We also show that our learning control system can regulate a system that has a time lag between the input and the output signals. Moreover, we show that a reference model of order lower than the plant order is available.