This paper considers robust and non-fragile guaranteed cost controller design method for descriptor systems with parameter uncertainties and time delay, and static state feedback controller with gain variations. The existence condition of controller, the design method of controller, the upper bound to minimize guaranteed cost function, and the measure of non-fragility in controller are proposed using linear matrix inequality (LMI) technique, which can be solved efficiently by convex optimization. Therefore, the presented robust and non-fragile guaranteed cost controller guarantees the asymptotic stability and non-fragility of the closed loop systems in spite of parameter uncertainties, time delay, and controller fragility.