This paper discusses about a unified implementation structure of the filtered Smith predictor (FSP) for MIMO processes with multiple time delays. Two kinds of dead-time free models are analyzed in order to extend the original properties of the SISO Smith predictor to MIMO processes with multiple time delays. It is demonstrated that FSP strategy can be applied to control open-loop unstable processes with multiple time delays by considering a model without any input, output or internal coupling delays. Moreover, for open-loop stable processes, it is shown that the FSP scheme can be used to speed-up disturbance rejection of processes with multiple time delays by using a nominal model without delay. Different simulation examples are used to illustrate the proposed strategy properties and advantages over other MIMO time-delay compensators. The results may be considered to control either square or non-square processes. (C) 2014 Elsevier Ltd. All rights reserved.