Let G be a locally compact
group with left Haar measure λ and suppose 1 ≦ p < ∞. The purpose of this paper is
to exhibit an isometric isomorphism ω of the Banach algebra Mp of all right
multipliers on Lp= Lp(G,λ) into the normed algebra mp of all right multipliers on
the group Lp-algebra Lpt. When G is either commutative or compact, ω is
surjective.