This paper deals with an H$_{infty}$ output feedback control problem for linear systems with commensurate time delay in both state and input variables. The proposed output feedback controller also has commensurate time delay terms in the controller state. The controller can be synthesized based on the solution of the linear matrix inequalities(LMI) which can be easily solved using the convex optimization method. In order to demonstrate the efficacy of the proposed method, numerical examples are presented.