A motor control unit that extracts a higher harmonic component, which is contained in back-EMFs of the dq-axis control system, by means of Taylor expansion (Maclaurin expansion), and suppresses a torque variation by precisely correcting a gain and a phase of the higher harmonic component for a q-axis current command value and the electric power steering apparatus equipped with the same. The motor control unit drives a brushless motor having three or more phases by using a vector control on a dq-axis rotary coordinate system.