It is a well-known fact that two structures are ∞ω-equivalent if and only if they are isomorphic in some Boolean extension of the universe of sets (cf. [4]; an early allusion to this result appears in [8]). My principal object here is to show that arbitrary toposes defined over the category of sets may be used instead. Thus ∞ω-equivalence means isomorphism in the extremely general context of some universe of "variable" sets in which not only is much of the usual set-theoretic machinery unavailable but the underlying logic is not even classical. This provides further support for the view that ∞ω-equivalence is a relation between structures of fundamental importance.