We investigate the problem of multi-view human gait recognition along any straight walking paths. It is observed that the gait appearance changes as the view changes while certain amount of correlated information exists among different views. Taking advantage of that type of correlation, a multi-view gait recognition method is proposed in this paper. First, we estimate the viewing angle of the monitor equipment in terms of the probe subject. To this end, our method considers this as a classification problem, where the classification signals are the viewing angles, and the classification features are the elements of the transformation matrix that is estimated by the Transformation Invariant Low-Rank Texture (TILT) algorithm. Then, the gallery gait appearances are converted to the view of the probe subject using the proposed Appearance Conversion Machine (ACM), where the gait features of the spatially neighbouring pixels of the gait feature are considered as the correlated information of the two views. In the end, a similarity measurement is applied on the converted gait appearance and the testing gait appearance. Experiments on the CASIA-B multi-view gait database show that the proposed gait recognition method outperforms the state-of-the-art under most views.