The equivalences currently used by the University of Liverpool are given below.  It should be emphasised that no official equivalences between IELTS and TOEFL scores exist, and these comparisons are not endorsed by either the IELTS or TOEFL organisations themselves. Given the many differences between these two tests, any comparisons must necessarily be somewhat imprecise.  For this reason, UK universities vary to some degree in the exact equivalences that they draw between IELTS and TOEFL scores.  Admissions tutors may wish to take this into account when dealing with borderline cases.