  Control applications are increasingly sampled non-equidistantly in time,
including in motion control, networked control, resource-aware control, and
event-triggered control. Some of these applications use measurement devices
that sample equidistantly in the amplitude domain. The aim of this paper is to
develop a non-parametric estimator of the impulse response of continuous-time
systems based on such sampling strategy, known as Lebesgue-sampling. To this
end, kernel methods are developed to formulate an algorithm that adequately
takes into account the output intersample behavior, which ultimately leads to
more accurate models and more efficient output sampling compared to the
standard approach. The efficacy of this method is demonstrated through a
mass-spring damper case study.
