A design method of a master-slave manipulation (MSM) system with impedance model is proposed. A desirable impedance model is incorporated in the MSM system in parallel to the master and slave arms. The model and the arms are driven by the output of a compensator to which the input is the error between the force sensed by the operator and that applied to the object. The driving inputs to the master and the slave arms are further modified by the position errors between the arms and the impedance model. The functions and the effectiveness of the proposed MSM system are discussed from the viewpoints of the telepresence and the impedance control. In addition, it is shown that the MSM system is robust in performance and stability against the uncertainties such as the variations of the impedance parameters of the operator, the object and the master and slave arms, and the force measurement errors. The simulation and the experimental results illustrate the validity of the MSM system.