In this article, we will first discuss the optimal instantaneous high order single step algorithm in the active control. The n+1 time step controlling force vector of the instantaneous optimal algorithm is derived from way of n time state vector. Based on this, we bring up an estimating algorithm, which is used to solve problem of the active control with time delay compensation. The estimating algorithm based on this high order single step β method (HSM) foundation, by simulation and experiment analysis, it is proven to be a valid solution to solve problem of active control with time delay compensation.