Two finite sets A and B are said to be equivalent, if n(A)=n(B),
Equal sets are always equivalent, But, equivalent sets need not be equal.
Let A={1,3,5} and B={2,4,6}.
Then,n (A)=n(B)=3
So, A and B are equivalent.
Clearly, A≠B.
Hence, A and B are equivalent sets but not equal.