The possibility of metal-insulator transition in molecular conductors has been studied for systems composed of donor molecules and fully ionized anions with an incommensurate ratio close to 2 : I based on the one-dimensional extended Hubbard model, where donor carriers are slightly deviated from quarter filling and under an incommensurate periodic potential from anions. By the renormalization group method, the interplay between commensurability energy on the donor lattice and that from the anion potential has been studied and it has been found that an "incommensurate Mott insulator" can be generated. This theoretical finding will qualitatively explain the appearance of the insulating state in a two-dimensional material with an incommensurate