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This article concerns the delay-independent guaranteed-cost control problem via memoryless state feedback for a class of neutral-type systems with structural uncertainty and a given quadratic cost function. New delay-independent conditions for the existence of the guaranteed-cost controller are presented in the term of LMIs. An algorithm involving optimization is proposed to design a controller achieving an optimal guaranteed-cost, such that, the system can be stabilized for all admissible uncertainties. A numerical example is provided to illustrate the feasibility of the proposed method.