The unification of the laws of fluid and solid mechanics is achieved on the basis of the concepts of discrete mechanics and the principles of equivalence and relativity, but also the Helmholtz–Hodge decomposition where a vector is written as the sum of divergence-free and curl-free components. The derived equation of motion translates the conservation of acceleration over a segment, that of the intrinsic acceleration of the material medium and the sum of the accelerations applied to it. The scalar and vector potentials of the acceleration, which are the compression and shear energies, give the discrete equation of motion the role of conservation law for total mechanical energy. Velocity and displacement are obtained using an incremental time process from acceleration. After a description of the main stages of the derivation of the equation of motion, unique for the fluid and the solid, the cases of couplings in simple shear and uniaxial compression of two media, fluid and solid, make it possible to show the role of discrete operators and to find the theoretical results. The application of the formulation is then extended to a classical validation case in fluid–structure interaction.