In lambda-calculus, the eta conversion rule states x . f x <--> f provided x does not occur as a free variable in f and f is a function. Left to right is eta reduction, right to left is eta abstraction (or eta expansion). This conversion is only valid if bottom and x . bottom are equivaleNT in all coNTexts. They are certainly equivaleNT when applied to some argumeNT - they both fail to terminate. If we are allowed to force the evaluation of an expression in any other way, e.g. using seq in Miranda or returning a function as the overall result of a program, then bottom and x . bottom will not be equivaleNT. See also observational equivalence, reduction.