Now a day, the concept of sets and the algebra of sets is gaining ground in business and it related subjects. This is because money areas of business mathematics are based on this concept. For example, a business analysis involves such a set of data, sets of legal documents, sets of orders, and so on.  Besides, students use the notion of sets in the 0study of probability, statistics, mathematical programming, optimization etc. Therefore, it will be useful to expose most students to the idea of elementary set theory and some selected applications. It is the aim of this topic to do so.