This paper describes an application of the recently developed feedback linearization technique to the design of a new command to line-of-sight (CLOS) guidance law for short-range surface-to-air missiles. The key idea Hes in converting the three-dimensional CLOS guidance problem to the tracking problem of a time-varying nonlinear system. Our result may shed new light on the role of the feedforward acceleration terms used in the conventional CLOS guidance laws. Through computer simulation, we investigate the effect of the dynamics or the ground tracker and the autopilot on the guidance performance of our new CLOS guidance law.