We present an actual finite-dimensional VS-MRAC (Variable Structure Model Reference Adaptive Control) for an asymptotically stable distributed system (plant) with input and output disturbances and with arbitrary relative degree. First, we construct the ideal finite-dimensional VS-MRAC. Secondly, using this result, we design the actual finite-dimensional VS-MRAC. Main results are that 1) the equivalent controls can be approximated by the average controls, 2) the output error between the plant and the model becomes asymptotically arbitrarily small and that 3) all signals in the closed-loop system is assured to be ultimately uniformly bounded. Finally, we show that the proposed method is effective by the use of a simple numerical example.