The unicost set covering problem and the attribute reduction problem are NP-complete problems. In this paper, the relationship between these two problems are discussed. Based on the transformability between attribute reductions and minimal solutions in unicost set covering models, two methods are provided. One is to induce an information table from a given unicost set covering model. With no doubt, it shows that the unicost set covering problem can be investigated by rough set theory. The other is to induce a unicost set covering model from a given information table. Similarly, it shows that the attribute reduction problem can be studied by set covering theory. As an application of the proposed theoretical results, a rough set heuristic algorithm is presented for the unicost set covering problem.