GOD and Jesus are one Lord. In a recent debate on this, I came with this interesting coincidence. As coincidence is not a word in Hebrew I believe this is significant.
 
I did a strong's search on the phrase "LORD, LORD" or two masters (Kyrios, Kyrios). Here are the verses that came up, you will see there is a similarity between them.
 
 21 “Not everyone who says to me, ‘Lord, Lord,’ will enter the kingdom of heaven, but the one who does the will of my Father who is in heaven. 22 On that day many will say to me, ‘Lord, Lord, did we not prophesy in your name, and cast out demons in your name, and do many mighty works in your name?’ 23 And then will I declare to them, ‘I never knew you; depart from me, you workers of lawlessness.’ (Matthew 7:21-23)
 
 Afterward the other virgins came also, saying, ‘Lord, lord, open to us.’ 12 But he answered, ‘Truly, I say to you, I do not know you.’ 13 Watch therefore, for you know neither the day nor the hour. (Matthew 25:11-13)
 
46 “Why do you call me ‘Lord, Lord,’ and not do what I tell you? (Luke 6:46)
 
25 When once the master of the house has risen and shut the door, and you begin to stand outside and to knock at the door, saying, ‘Lord,[Lord], open to us,’ then he will answer you, ‘I do not know where you come from. (Luke 13:25)
 
NOTE how everyone of these people claiming two masters, did not know who the Lord was. Jesus is the Lord. Jesus is God.
http://www.blueletterbible.org/search/translationResults.cfm?Criteria=Lord+Lord&t=KJV
 
Now Note also, how in the Old testament how many times "Lord God" is used. "Yehovah Elohiym". A singular name with the plural. This was always used referring to ONE GOD. And in the New testament "Lord Jesus".
http://www.blueletterbible.org/search/translationResults.cfm?Criteria=Lord+Jesus&t=KJV
 
 31 And they said, “Believe in the Lord Jesus, and you will be saved, you and your household.” (Acts 16:31)
 
This is the belief that saves.  "Therefore I want you to understand that no one speaking in the Spirit of God ever says “Jesus is accursed!” and no one can say “Jesus is Lord” except in the Holy Spirit." (1 Cor. 12:3)
 
Jesus Is the Lord.
 
David H