Up to now, optimal location for active control studies concern principally multilayers or homogeneous structures. In the case of functionally graded materials, very few papers exist and they only concern cross section variations. In this way, this paper deals with the optimization of piezoelectric actuators locations on axially functionally graded beams for active vibration control. For this kind of structures, the free vibration problem is more complicated as the governing equations have variable coefficients. Here, the eigenproblem is solved using Fredholm integral equations. The optimal locations of actuators are determined using an optimization criterion, ensuring good controllability of each eigenmode of the structure. The linear quadratic regulator, including a state observer, is used for active control simulations. Two numerical examples are presented for two kinds of boundary conditions.