Vertex cover number ($\tau (G)$)

The vertex cover number records the size of a minimum vertex cover:The vertex cover number is a number, while a minimum vertex cover is a set attaining it. For the cycle graph $C_5$, the independence number is $2$, so the complement correspondence gives $\tau (C_5)=5-2=3$. The vertex cover $\{1,3,4\}$ above attains this size.

Every matching in a graph gives a lower bound on the vertex cover number. Its edges have no shared endpoints, so covering each selected edge requires a different vertex. Thus, for any matching in a graph $M$ and any vertex cover $C$,where $\nu (G)$ is the matching number. Exhibiting a matching in a graph and a vertex cover of the same size certifies that both are optimum. Kőnig's theorem for bipartite matching says that every finite bipartite graph admits this equality: $\nu (G)=\tau (G)$.^[ref]

For the complete bipartite graph $K_{2,3}$, let the left vertices be $L=\{a,b\}$ and the right vertices be $R=\{x,y,z\}$. All six edges join $L$ to $R$. Selecting $C=L$ covers every edge; selecting $M=\{ax,by\}$ gives a matching in a graph of size two. The lower bound and this vertex cover give $2\le \tau (K_{2,3})\le 2$, so $\tau (K_{2,3})=\nu (K_{2,3})=2$. The remaining vertices $R$ form a largest independent set of size three. Crossings of drawn edges are not extra vertices.

The bipartite graph hypothesis matters. In a triangle in a graph, any two vertices form a minimum vertex cover, while any two edges share an endpoint. Hence $\tau (K_3)=2$ and $\nu (K_3)=1$. Similarly, the cycle graph $C_5$ has $\tau (C_5)=3$ and $\nu (C_5)=2$. The inequality for the matching number remains valid, but equality can fail.