Given sets are
A = {1, 2, 3, 4, 5} and B = {4, 5, 6, 7}
A – B = {1, 2, 3, 4, 5} – {4, 5, 6, 7}
= {, , }
B – A = {4, 5, 6, 7} – {1, 2, 3, 4, 5}
= {, }
∴ No, A – B ≠ B – A.