In this thesis, we discuss knots and links along with their spanning surfaces. We introduce the relation of S-equivalence between two surfaces. The main result presented in the thesis states that any two spanning surfaces of a link are S-equivalent. In addition to this theorem, we discuss the Seifert pairing of a surface and use it to define some link invariants. One of these invariants is the potential function, which we can use to compute the Conway polynomial of a link.
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