In this paper, we present some remarks on the correlations between s and w domains when a discrete-time transfer function is converted from z-plane by using the w-transform. With time response specifications, when a digital filter or controller is designed in z-plane, the w-transform is useful for the purpose if only the w-transformed system closely approximates to the continuous-time system. It will be shown that the approximation is accomplished only in the specific region depending on sampling time. Also, it is noted that such an approximation should be carefully dealt with for the case where a discrete-time reference transfer function is synthesized for the use of direct digital design.