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In mathematics, the surgery structure set S {\displaystyle {\mathcal {S}}} is the basic object in the study of manifolds which are homotopy equivalent to a closed manifold X. It is a concept which helps to answer the question whether two homotopy equivalent manifolds are diffeomorphic. There are different versions of the structure set depending on the category and whether Whitehead torsion is taken into account or not.

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