ABSTRACT This paper is concerned with prescribed-time functional unknown input observer (PTFUIO) design for linear descriptor systems. First, by constructing two identical asymptotic convergence functional observers, a new PTFUIO is developed which can achieve an exact estimation within an arbitrarily prescribed time, where both the estimation accuracy and the convergence time pre-definition are independent of the initial conditions of the original system. Also, the necessary and sufficient conditions for the existence of such the PTFUIO are given in terms of the original system matrices which are easy to examine. Finally, numerical simulations are given to illustrate the effectiveness of the proposed method.