Let (G, G ′ ) be a finite reductive dual pair of a symplectic group and an orthogonal group. The Howe correspondence establishes a correspondence between a subset of irreducible characters of G and a subset of irreducible characters of G ′ . The Lusztig correspondence is a bijection between the Lusztig series indexed by the conjugacy class of a semisimple element s in the connected component (G * ) 0 of the dual group of G and the set of irreducible unipotent characters of the centralizer of s in G * . In this paper, we prove the commutativity (up to a twist of the sign character) between these two correspondences under some restriction on the characteristic of the finite field.