This paper presents a new theory for determining dynamic output feedback of the least order for a linear, time-invariant, controllable and observable SIMO system, such that poles of the closed-loop system lie in a given region Γ in the complex plane. When some poles have prespecified stationary locations in the complex plane, dynamic output feedback is obtained in the sense that the remaining poles lie in Γ This theory applies to continuous-time as well as discrete-time systems. Here a design algorithm for complete system realization and an illustrative example are given.