An incidence structure is a triple D = (V, B, ) where V and B are any two disjoint sets and  is a binary relation between V and B, that is,  ⊆ V × B.
An incidence structure consists of three components: V and B as disjoint sets, and a binary relationship  connecting elements from V to elements in B, with the condition that this relationship is contained within the Cartesian product of V and B.