Abstract: Discusses the design problem of non-fragile guaranteed cost controller for a class of linear multiple time-delay singular systems with structural uncertainties. A linear quadratic cost function is considered as a performance measure. A sufficient condition is given in terms of LMIs (linear matrix inequalities) for the existence of the non-fragile H∞ guaranteed cost controllers in cases of both additive and multiplicative perturbation. The controller guarantees the robust stability of the closed-loop system, and the upper bound of quadratic performance index satisfies the H∞ disturbance attenuation level. A numerical example for both cases is given to illustrate the effectiveness of the theory.