In this paper, a simple receding horizon (or model predictive) control for state delayed systems is presented and its solution is given in a closed form by a reduction method. While the control for a time-delay system is usually complex, the proposed controller is simple to construct and therefore can be simply implemented in real applications. To check the closed-loop stability of the proposed controller, a sufficient condition is provided by linear matrix inequalities. In addition, a numerical algorithm is presented for computing the eigenvalues of systems with distributed time delays, which can be used as a necessary and sufficient condition to check closed-loop stability. It is shown by simulation that this simple control can be a stabilizing control for time-delay systems. (C) 2003 Elsevier Science Ltd. All rights reserved.