This paper addresses the control of linear delay systems using non-rational controllers. The structure of the controller is chosen so as to copy the structure of the plant, reproducing the delays in the state and in the output. The resulting stabilization and performance design problems are entirely expressed as linear matrix inequalities. Although the design inequalities are based on delay independent stability conditions, the overall design is delay dependent, in the sense that the controller makes use of the delay parameter of the plant. This parameter is assumed to be constant yet arbitrary. Using non-rational controllers we overcome the main difficulty faced when designing rational controllers for linear delay systems, which is to incorporate in the design problem the matrix multiplier used to prove stability with respect to the delayed part of the system. We illustrate the paper with several examples and provide extensive comparisons with existent results. (C) 2003 Elsevier Ltd. All rights reserved.