Based on the delay-independent rule, the problem of optimal guaranteed cost control for a class of Takagi-Sugeno (T-S ) fuzzy descriptor systems with time-varying delay is studied. A linear quadratic cost function is considered as the performance index of the closed-loop system. Suffcient conditions for the existence of guaranteed cost controllers via state feedback are given in terms of linear matrix inequalities (LMIs), and the design of an optimal guaranteed cost controller can be reduced to a convex optimization problem. It is shown that the designed controller not only guarantees the asymptotic stability of the closed-loop fuzzy descriptor delay system, but also provides an optimized upper bound of the guaranteed cost. At last, a numerical example is given to illustrate the effectiveness of the proposed method and the perfect performance of the optimal guaranteed cost controller. Based on the delay-independent rule, the problem of optimal guaranteed cost control for a class of Takagi-Sugeno (TS) fuzzy descriptor systems with time-varying delay is studied. A linear quadratic cost function is considered as the performance index of the closed -loop system. Suffcient conditions for the existence of guaranteed cost controllers via state feedback are given in terms of linear matrix inequalities (LMIs), and the design of an optimal guaranteed cost controller can be reduced to a convex optimization problem. It is shown that the designed controller not only guarantees the asymptotic stability of the closed-loop fuzzy descriptor delay system, but also provides an optimized upper bound of the guaranteed cost. At last, a numerical example is given to illustrate the effectiveness of the proposed method and the perfect performance of the optimal guaranteed cost controller.