This paper considers the design problems of a delay-dependent robust and non-fragile guaranteed cost controller for singular systems with parameter uncertainties and time-varying delays in state and control input. The designed controller, under the possibility of feedback gain variations, can guarantee that a closed-loop system is regular, impulse-free, stable, an upper bound of guaranteed cost function, and non-fragility in spite of parameter uncertainties, time-varying delays, and controller fragility. The existence condition of the controller, the controller's design method, the upper bound of guaranteed cost function, and the measure of non-fragility in the controller are proposed using the linear matrix inequality (LMI) technique. Finally, numerical examples are given to illustrate the effectiveness and less conservatism of the proposed design method.