What is a set? A set is a collection of distinct items that we call elements. There are infinite sets. There are finite sets. Let A = a set of infinite items. A = {shoes, pie, beach, sand, hair,. . .} Let B = a set of finite items. B = {Matthew, Mark, Luke, John} There are only 4 gospels in the New Testament. Thus, set B represents a finite set. The same thing can be done with numbers. Is any of this right?