The mechanical stability is an important parameter for the development of specific robots. Nowadays, it has turned into an essential region of research in the current development, due to increased applications of robots in various fields such as biomedical, aerospace, marines etc. In this paper, Two wheeled Robot (TWR) is designed and fabricated following the concept of an inverted pendulum. It balances itself up in the vertical position. The Proportional Integral Derivative (PID) controller was utilized to locate its stable transformed position. The developed two wheeled robot (TWR) was controlled using angle of pendulum (). It consists of two stepper motors, one arduino Nano microcontroller, Inertial Mass Unit (IMU) sensor and stepper motor driver. An IMU sensor comprises of 3-axis accelerometer and 3-axis gyroscope which measure acceleration and angular velocity. The angle of robot () with respect to the vertical position is computed from the mesaured data. It helps the wheel to prevent from fall by providing the acceleration according to its inclination () from the vertical position. Further, complementary filter was used to compensate gyro drifts with the help of accelerometer readings. PID constants were tuned until optimum values are achieved. Performances were compared with ardunio UNO based Self-Balancing Robot  & found that the performance of TWR is almost similar to ardunio UNO based Self-Balancing Robot.