In this paper, a unified approach to the Hulcorner controller design is proposed under the $delta$-form for both continuous and discrete systems. Most of important basic concepts of Hulcorner control, such as inner, co-inner, GCARE and GFARE, are reformulated by the unified form. The NLCF(Normalized left Comprime Factor) plant description has been reviewed in the $delta$-form, and some corresponding results are proposed. And the unified Hulcorner controller is designed which is based on the McFarlane and Glover{1]. The state-space parameterization for all suboptimal controllers is given under the NLCF model which may not be strictly proper, and the central controller is derived by using the solution to Hankel norm approximation problem[2]. The unified controller is applied to the industrial boiler control problem to exemplify the performance of the controller.