Conserved quantities and symmetries of the KP equation from the point of view of the Sato theory that provides a unifying approach to soliton equations is studied. Conserved quantities are derived from the generalized Lax equations. Some reductions of the KP hierarchy such as KdV, Boussinesq, a coupled KdV, and Sawada–Kotera equation are also considered. By expansion of the squared eigenfunctions of the Lax equations in terms of the τ function, symmetries of the KP equations are obtained. The relationship of this procedure to the two-dimensional recursion operator newly found by Fokas and Santini is discussed.
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