Abstract
A set of equations relating the parameters of the Luenberger canonical forms is derived. This set of equations explicitly describes a one-to-one correspondence between the parameters of the two forms and can be used for a direct transformation between the two forms. It is further shown that the equations required to transform the first form to the second form are analogous to those required to transform the second form to the first form. From this, several pairs of parameters are called analogous quantities.

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