This paper presents a concept for a new internal combustion (IC) engine with opposed and aligned cylinders. The proposed engine can be implemented using spark-ignited (SI) and compression ignited (CI), two and four stroke concepts. The engine design is briefly discussed and compared to conventional V-, in-line and opposed cylinder engines. The proposed IC engine has a low engine profile as well as a simple engine construction. Simplified calculations for engine balance, piston acceleration, piston speed, piston force on cylinder wall, and friction losses are shown for the proposed engine and compared to those of a conventional engine.