Often, in feedback control design, it is necessary to construct estimates of state variables which are not available by direct measurements. An observer for the linear systemem can be approximately reconstructed throught input measurements, output measurements and system matrices A and H. The concepts of an observer for the linear system was introduced initially by Luenberger, which approximately reconstructs the state vector and is itself a linear system driven by the available outputs and inputs of the original system. The observer theory for linear systems has been a field of research for several years. In this paper, we generalize the concepts of an observer, for linear systems, In a sense. The results obtained indicate that an observer by Luenberger is a special kind of generalized observer introduced in this paper. The application of the observer in this paper to feedback control design is investigated.