RESUMEN
This research used a matching-to-sample procedure and equivalence learning process with language and verbal tasks. In the study, an application of the equivalence relationship of money was used with several kinds of euro coins presented. The sample consisted of 16 children (8 in the experimental group and 8 in the control group) aged 5 years. The prerequisite behaviors, the identification of coins and the practical use of different euro coins, were assessed in the pre and post phases for both groups. The children in the experimental group performed an equivalence task using the matching-to-sample procedure. This consisted of a stimulus sample and four matching stimuli, using a series of euro coins with equivalent value in each set. The children in the control group did not undergo this training process. The results showed a large variability in the children's data of the equivalence tests. The experimental group showed the greatest pre and post changes in the statistically significant data. They also showed a greater generalization in the identification of money and in the use of euro coins than the control group. The implications for educational training and the characteristics of the procedure used here for coin equivalence are discussed.