In this paper we discuss the framework for optimal controller design of networked control systems (NCS) where sensors, actuators, and controllers are distributed and interconnected by a common communication network. Multiple distributed communication delays as well as multiple inputs and multiple outputs are considered in the discrete-time modeling algorithm. The proposed NCS model is used as a foundation for optimal controller design to compensate for the multiple time delays. The proposed control algorithm utilizes the information of delayed signals and improves the control performance of a control system with distributed communication delays. Several simulation studies are provided to evaluate the control performance of the proposed controller design.