This study deals with a bilateral control system under communication delay. Control structure is designed to be symmetric among master and slave devices in proposed system, in order to realize the same performance as much as possible even though master and slave side is replaced. Then, this research aims to improve the performance of position tracking in free motion and aims to ensure zero steady state errors of both position and force control in contact motion. The time delay is compensated at force controller section and its gain is varied according to the force responses of master and slave motors. By the proposed method, haptic communication with enhanced performance under communication delay is expected. The validity of proposal is shown by experimental results.