Two sets A and B containing equal number of elements, which are not necessarily the same are called equivalent sets.
Ex. A = { letters of the word ‘flower’}
= { f, l, o, w, e,r }
B = {2, 4, 6, 8, 10, 12}
Here, n (A) = 6 and n (B) = 6, then A ∼ B, where ∼ is the symbol for equivalence.
Note : All equal sets are equivalent but all equivalent sets are not necessarily equal.