A direct pole relocation theory is advanced for linear time invariant systems with distributed delays in both state and control variables. The principal tools of the theory include the finite cardinality of the unstable spectrum, a set of matrices each of whose elements is a left zero of the system characteristic quasi-polynomial matrix and a linear transformation which reduces the delay system to a delay-free system whose spectrum contains the delay system unstable spectrum. It is shown that if the delay system is spectrally stabilizable, then it shares a common feedback stabilizing control law with its delay-free counterpart. This point of contact with a delay-free system permits the determination of the control law using well established ordinary system methods.