In modern musical notation and tuning, an enharmonic equivalent is a note, interval, or key signature that is equivalent to some other note, interval, or key signature but “spelled”, or named differently. Thus, the enharmonic spelling of a written note, interval, or chord is an alternative way to write that note, interval, or chord. For example, in twelve-tone equal temperament (the currently predominant system of musical tuning in Western music), the notes C♯ and D♭ are enharmonic (or enharmonically equivalent) notes. Namely, they are the same key on a keyboard, and thus they are identical in pitch, although they have different names and different roles in harmony and chord progressions.

Source: Enharmonic – Wikipedia