In this paper, the optimal guidance strategy for simultaneous attack by multiple missiles is proposed; the strategy consists of following steps: (1) designation of optimal final impact time which is shared among all missiles participating in the simultaneous attack; (2) individual guidance of missiles by optimal control input which enable missiles to impact the target at the designated time. The optimization for this strategy is conducted on a non-linear model without linear approximation. Hence, although proposed strategy must be based on numerical optimization, optimal guidance of our strategy can be achieved by finite number of calculation. This is because all cases of optimal trajectories can be consolidated in finite set of normalized parameters by considering the necessary optimality conditions. Proposed strategy is effective for not only the missile guidance but also the cooperative control of multi vehicle systems.