Given a graph G, the m-step graph of G, denoted by S _m (G), has the same vertex set as G and an edge between two distinct vertices u and v if there is a walk of length m from u to v. The line graph of G, denoted by L(G), is a graph such that the vertex set of L(G) is the edge set of G and two vertices u and v of L(G) are adjacent if the edges corresponding to u and v share a common end vertex in G. We characterize connected graphs G such that S _m (G) and L(G) are isomorphic.