In this paper, we present a solution to the problem of non-fragile robust optimal guaranteed cost control for a class of uncertain two-dimensional(2-D) discrete systems described by the general model (GM) subject to both state and input delays. The parameter uncertainties are assumed norm-bounded. A linear matrix inequality (LMI)-based sufficient condition for the existence of non-fragile robust guaranteed cost controller is established. Furthermore, a convex optimization problem with LMI constraints is proposed to select a non-fragile robust optimal guaranteed cost controller stabilizing the uncertain 2-D discrete system with both state and input delays as well as achieving the least guaranteed cost for the resulting closed-loop system. The effectiveness of the proposed method is demonstrated with an illustrative example.