This paper investigates the problem of guaranteed cost control for a class of uncertain distributed delay systems with neutral type. A sufficient condition for the solvability of this problem is obtained. A novel Lyapunov-Krasovskii functional is constructed to reduce conservatism of the criterion in form of LMIs. Some mathematical techniques are utilized flexibly. Especially, the exchange of the order of repeated integral is required. Based the criterion, the control gain and the guaranteed cost are obtained. A numerical example is provided to illustrate the effectiveness of the proposed design methods.