I. Introduction
The Least Mean Squares (LMS) algorithm for adaptive filters has been extensively studied and tested in a broad range of applications [1]–[4]. In [1] and in [5] a relation between the Recursive Least Squares (RLS) and the Kalman filter [6] algorithm is determined, and in [1] the tracking convergence of the LMS, RLS and extended RLS algorithms, based on the Kalman filter, are compared. However, there is no link established between the Kalman filter and the LMS algorithm.