Using the technique developed by Fronsdal and Galindo (Lett. Math. Phys. 27 (1993) 57) for studying the Hopf duality between the quantum algebras F un p,q (GL(2)) and U p,q (gl(2)), the Hopf structure of U p,q (gl(1|1)), dual to F un p,q (GL(1|1)), is derived and the corresponding universal T -matrix of F un p,q (GL(1|1)), embodying the suitably modified exponential relationship U p,q (gl(1|1)) → F un p,q (GL(1|1)), is obtained.