A drive force distribution system for a four wheel independent drive vehicle is configured to suppress changes in longitudinal and lateral accelerations and change in yaw moment about the center of gravity of the vehicle that occur when the brake/drive force of one wheel changes or is changed deliberately. The drive force distribution system is configured such that when the brake forces and the drive forces determined by the brake/drive force determining section based on the motion requirements of the vehicle are to be changed, the drive force revising section revises the brake/drive forces of the left front wheel, the right front wheel, the left rear wheel, and the right rear wheel by amounts, respectively, based on the sensitivities of the tire lateral forces of each of the wheels estimated by the tire lateral force sensitivity estimating section so as to satisfy the motion requirements of the vehicle.