consider a continuous function of two variables such that the value of the function at (x,y) is given by f(x,y). The Hessian matrix, H, is the matrix of partial derivates of the function f.

The determinant of this matrix, known as the discriminant, is calculated by:

The value of the discriminant is used to classify the maxima and minima of the function by the second order derivative test. Since the determinant is the product of eigenvalues of the Hessian we can classify the points based on the sign of the result. If the determinant is negative then the eigenvalues have different signs and hence the point is not a local extremum; if it is positive then either both eigenvalues are positive or both are negative and in either case the point is classified as an extremum.
NOTE:
We can calculate the derivatives by convolution with an appropriate kernel. In the case of SURF the second order scale normalised Gaussian is the chosen filter as it allows for analysis over scales as well as space. We can construct kernels for the Gaussian derivatives in x, y and combined xy direction such that we calculate the four entries of the Hessian matrix. Use of the Gaussian allows us to vary the amount of smoothing during the convolution stage so that the determinant is calculated at different scales. Furthermore, since the Gaussian is an isotropic (i.e. circularly symmetric) function, convolution with the kernel allows for rotation invariance.
Lowe found performance increase in approximating the Laplacian of Gaussians by a difference of Gaussians. In a similiar manner, Bay proposed an approximation to the Laplacian of Gaussians by using box filter representations of the respective kernels.