First of all, you should have known what is phoneme, right?So identifying the minimal set or minimal pairs of a language is a way by which a philologist can identify and determine its phonemes.We here begin with minimal pair. When tow different forms are identical in every way except for one sound segment which occurs in the same place in the strings, the two sound combinations are said to form a minimal pairs. For examples, pill & bill are a minimal pair. So like bill & dill, dill & gill are also minimal pairs. Accordingly, we conclude that /p/ /b/ /d/ /g/ are phonemes in English. Then all these sound combinations together constitute ------------- minimal set.