In this paper, we seek connections between the Sylvester equation and Kadomtsev–Petviashvili system. By introducing Sylvester equation LM are bold, please chekc if bold neceaasry, if not, please remove all bold of equation −MK = rsT together with an evolution equation set of r and s, master function S(i,j)=sTKjC(I + MC)−1Lir is used to construct the Kadomtsev–Petviashvili system, including the Kadomtsev–Petviashvili equation, modified Kadomtsev–Petviashvili equation and Schwarzian Kadomtsev–Petviashvili equation. The matrix M provides τ-function by τ = |I + MC|. With the help of some recurrence relations, the reductions to the Korteweg–de Vries and Boussinesq systems are discussed.