This paper extends the conventional Model Reference Adaptive Control systems to fractional ones based on the theory of fractional calculus. A control law and an incommensurate fractional adaptation law are designed for the fractional plant and the fractional reference model. The stability and tracking convergence are analyzed using the frequency distributed fractional integrator model and Lyapunov theory. Moreover, numerical simulations of both linear and nonlinear systems are performed to exhibit the viability and effectiveness of the proposed methodology.