The　incremental　harmonic　balance　(IHB)　method　is　used　to　investigate　coupled　Van　der　Pol　oscillators.　An　effective　way　for　calculating　the　coefficient　matrices　and　selecting　the　appropriate　initial　values　is　presented.　The　results　of　the　IHB　method　are　in　good　agreement　with　the　results　of　the　numerical　method.