This paper presents a finite-time observer for linear time-delay systems with commensurate delay. Unlike the existing observers in the literature which converge asymptotically, the proposed observer provides a finite-time estimation. This is realized by using the well-known homogeneous technique, and the results are also extended to investigate the estimation problem for linear time-delay systems with unknown inputs. Simulation results are presented in order to illustrate the feasibility of the proposed method.