Conventional controller based on feedback was designed by dynamic property of the object. This paper gives a method that is designed by energy balance in main steam temperature control of boiler. The energy of steam obtained from gas in superheater must be balanced in static and dynamic. It involves all the properties and heat-transfer coefficient calculations of work medium including water, steam, gas and air. The formulas or equations are from engineering manuals. It can calculate flow rate of spray water according to energy balanced in static and dynamic. This paper gives design methods and rules, and provides test result at power plant simulator. The result shows excellent stability and robustness compared with traditional controller. The controller based on this method can be easily used by DCS.