It has been recognized that there exist some disparities between properties of continuous control systems and those of discrete ones which are obtained from their continuous counterparts by use of a sampler and zero order hold. This still remains true even if the sampling rate becomes fast enough and sometimes causes unfavorable effects in control systems design. To reconcile with this conflict, use of delta operator has been proposed in place of z-operator recently. This note formulates a delta domain Lyapunov matrix equation and shows that the equation actually mediates the discrete Lyapunov equation and its continuous counterpart.