A novel design method of decoupling internal model control is proposed for non-square processes with multiple time delays that are often encountered in complicated industrial processes. The method can obtain a realizable decoupling controller of non-square processes with more inputs than outputs by inserting some compensated terms, which are derived analytically. Meanwhile, based on the relative normalized gain array, an equivalent transfer function matrix is introduced to approximate the pseudo-inverse of the process transfer function matrix, which makes the design of decoupling internal model control simple and easy to calculate. Filters are added to the control structure to improve the robustness. Simulation results have proved the effectiveness and reliability of the proposed method.