The present work addresses continuous-time approximation of distributed parameter systems governed by linear one-dimensional partial differential equations. While approximation is usually realized by lumped systems, that is finite dimensional systems, we propose to approximate the plant by a time-delay system. Within the graph topology, we prove that, if the plant admits a coprime factorization in the algebra of BIBO-stable systems, any linear distributed parameter plant can be approximated by a time-delay system, governed by coupled differential–difference equations. Considerations on stabilization and state- space realization are carried out. A numerical method for constructive approximation is also proposed and illustrated.