Two finite sets A and B are equivalent if their cardinal numbers are same

i.e n(A) = n(B)

Example: Let A= {1,2,3,4} and B = (2,4,5,6)

Here n(A) = 4 and n(B) = 4

So A and B are equivalent sets

Again Equivalent sets are not equal. So A and B are equivalent sets but not equal sets.

Again let A = {1,2,3,4} and B = {2,1,3,4}

Here A= B i.e. A and B are equal sets because each element of A is a member of B and each element of B is a member of A.