In this paper, a novel perfect tracking control method based on the multirate sampling control is proposed, in which the concepts of the two-degree-of-freedom control are employed. Moreover, by generalizing the multirate input and output sampling periods, the proposed method can match the restrictions of the sampling periods caused by the hardware, and achieve higher performance. The main results of this paper are 1) the perfect tracking performance is assured in the in the intersampling points, if the input multiplicity is increased, 2) higher feedback performance is achieved, if the output multiplicity is increased. Illustrative examples of position control using a dc servo motor are presented, and simulations and experiments demonstrate the advantages of this approach.