Abstract: The reliable design of guaranteed cost for linear systems with actuator failures was concerned. A practical and general model of actuator failures was given. On the basis of considered influence of actuator failures, a sufficient condition of asymptotic stability with guaranteed cost control was presented. A dynamic feedback controller was designed by applying algebra Ricatti equation. Furthermore, when the actuators failures do not occur, the system is asymptotic stability and the performance index is good, when the actuator failures occur, the system is still asymptotic stability. A simulation example is given to illustrate the effectiveness of the result.