In experimental statistics the usual method of estimating treatment effects is to introduce arbitrary linear restrictions among the treatment effects in order to obtain solutions of the normal equations. A comparatively recent approach is to dispense with the linear restriction and use a generalized inverse solution to the normal equations. The present note is an attempt to bring these two methods closer together and show their correspondence; namely, for each given linear restriction, there exists a corresponding generalized inverse that yields the same solution for the treatment effects as the linear restriction does.