In this paper, we present the design and test performance of the COMICS, the mid-IR instrument for the 8.2 m Subaru Telescope at Mauna Kea. The instrument has both imaging and long slit grating spectroscopy capabilities in the 8 - 26 mu m wavelength range. In the camera section, there are selectable three sets of lens assembly, one for the 10 mu m imaging, another for the 20 mu m imaging, and the other for the 10 mu m pupil imaging. This camera section has an SBRC 320 x 240 Si:As IBC array and serves as a slit viewer and as a camera pixel scale of 0.130 arcsec. The spectrograph section is designed to have five SBRC 320 x 240 Si:As IBC arrays. Five arrays will cover 8 13 mu m wavelength range in two positions of the grating with resolving power around 2500. So far, two arrays are installed for the spectrograph section and full spectral region is covered with tilting the grating. Selectable four sets of gratings provide spectral resolution ranging from 250 to 10000 in the N band and around 2500 in the Q band.