The skew Toeplitz approach is one of the well developed methods to design H ∞ controllers for infinite dimensional systems. In order to be able to use this method the plant needs to be factorized in some special manner. This paper investigates the largest class of SISO time delay systems for which the special factorizations required by the skew Toeplitz approach can be done. Reliable implementation of the optimal controller is also discussed. It is shown that the finite impulse response (FIR) block structure appears in these controllers not only for plants with I/O delays, but also for general time-delay plants.