This paper deals with the problem of optimal guaranteed cost control for non-linear systems with mixed multiple time-varying delays. A linear quadratic cost function is considered as a performance measure for the closed-loop system. By constructing a set of time-varying Lyapunov–Krasovskii functional combined with linear matrix inequality (LMI) technique, a guaranteed cost controller design is presented and sufficient conditions for the existence of a guaranteed cost state-feedback for the system are given in terms of LMIs. A numerical example is given to illustrate the effectiveness of the obtained result.