A new research project has, quite recently, been launched to clarify how different, from systems in second order number theory extending ACA 0 , those in second order set theory extending NBG (as well as those in n+3-th order number theory extending the so-called Bernays Gödel expansion of full n+2-order number theory etc.) are. In this article, we establish the equivalence between ∆ -FP). Our proof also shows the equivalence between ID 1 and ID 1 , both of which are defined in the standard way but with the starting theory PA replaced by ZFC (or full n+2-th order number theory with global well-ordering).Keywords subsystems of Morse-Kelley set theory · von Neumann-Bernays-Gödel set theory · higher order number theory · well-foundedness · proof theoretic strength Mathematics Subject Classification (2000) (Primary) 03F35 · (Secondary) 03B15 · 03D65 · 03E70 · 03F25