• Returns true if two items are the same, NIL otherwise
• Items may be strings, symbols, or frames
• Strings are equal if all their characters match, regardless of case
• Symbols are converted to strings before comparison
• Frames are equal only to frames

Example:
  (LOOP FOR gene IN (GENES-OF S6803)
        AS name = (GET-ELEMENT gene-name FROM gene)
        WHEN (SAME name "DnaA")
        RETURN gene)

[Consider each gene in all the genes of Synechocystis PCC 6803. Extract the gene name of that gene. When the gene name is "DnaA" or "dnaA" (i.e., disregarding case), then exit the loop, returning the gene.]