This paper describes recent developments on the model identification and attitude control system for a micromechanical flying insect (MFI). We include recently developed dynamical models for the thorax actuators and the various sensor models. Wing kinematic parameterization scheme was designed to generate feasible wing motions to decouple the body torques under the constraints of the thorax model. A nominal state-space LTI model in hover was identified through linear estimation and a LQR controller was designed to achieve stable hovering and steering maneuvers. Simulation results show satisfactory performance comparable to that of the real insects.