This paper presents a new approach of implementing Intelligent Mechatronic Component (IMC) using the IEC 61499 Function Block standard. In particular, this paper tries to address two issues during the engineering process of IMCs: a systematic approach of developing and organizing IMC elements and a seamless and scalable way supporting IMC composition and reconfiguration. A case study implementation example is presented to illustrate how the results from this work can be applied and integrated in Function Block development tools.