In this paper we study an optimal control problem (OCP) associated to a linear elliptic equation on a bounded domain Ω. The matrixvalued coefficients A of such systems is our control in Ω and will be taken in L 2 (Ω; R N ×N ) which in particular may comprises the case of unboundedness. Concerning the boundary value problems associated to the equations of this type, one may exhibit non-uniqueness of weak solutions-namely, approximable solutions as well as another type of weak solutions that can not be obtained through the L ∞ -approximation of matrix A. Following the direct method in the calculus of variations, we show that the given OCP is well-possed and admits at least one solution. At the same time, optimal solutions to such problem may have a singular character in the above sense. In view of this we indicate two types of optimal solutions to the above problem: the so-called variational and non-variational solutions, and show that some of that optimal solutions can not be attainable through the L ∞ -approximation of the original problem.