Abstract: With respect to the faults of multiple actuators or sensors, i.e., Ωa⊃{1, 2, &mellip;, m} and Ωs⊃{1, 2, &mellip;, q} which mean the selectable subsets of fault-prone actuators or sensors are both tolerable to robust fault-tolerant control, a new method based on observer is proposed for fault-tolerant control of time-delayed systems, which is also a new design method for time-delayed fault-tolerant observer. The design is done the way the K, L and Kd are determined by analyzing the extended system where the observation errors are added to and, according to the current state is normal or of failed control channel, the design procedure finally becomes the solution to LMI to stabilize asymptotically the closed-loop control system.