  A sub-relation of the $\Theta$-correspondence called the
\emph{$\eta$-correspondence} is defined by Gurevich-Howe for a finite reductive
dual pair in stable range. In this paper we propose an extension of the
correspondence to general finite reductive dual pairs. Then we determine the
domain the correspondence and prove a formula on the difference of degrees in
$q$ of two irreducible characters paired by the correspondence.
