We propose a tension controller based on a time-delay estimation (TDE) technique for a winding machine. Firstly, we perform the necessary calculations to derive a mathematical model of the winding machine. In this sense, it is revealed that the roll radius of the winding machine is characteristically seen to be increasing or decreasing during the winding process. That being said, it is noted that the parameters of the winding machine are coupled and constantly changing during this process. Understandably then, it is noted that the model is shown to be nonlinear and time-varying. Secondly, we propose the way to apply the TDE based controller which is the so-called Time-delay Control (TDC). The TDC utilizes the time-delayed information intentionally to compensate the nonlinear and time-varying characteristics. As we have seen, the proposed controller consists of two parts: one is a TDE component, and the other is an error dynamics component which is defined by a user. In a computer simulation based on the Matlab/Simulink program, the proposed controller is compared with a conventional PID controller, which is widely used in the tension control of the winding machine. The proposed controller reduces the incidence of overshoot and steady-state error in the tension control, as compared to the conventional PID controller.