This document discusses the implementation of half subtractors and full subtractors using basic logic gates and universal gates. It begins by defining a half subtractor and full subtractor, providing their truth tables. It then shows how to design half and full subtractors using NAND, NOR, and other gates. Circuit diagrams are provided for subtractors built with basic gates as well as those using only NAND or only NOR gates. The purpose is for students to realize subtractor circuits using different gate implementations and understand their logic and components.