Social medias e.g. Twitter, Facebook, Google+ are getting popular day by day. People are sharing their views, making comments on different topics. In our project, we worked on Twitter’s public API. The main idea is to find out the similarity of users set those are tweeting on various trending topics. High similarity between two topics could mean a lot of things. Firstly it could mean topics are originated from single source. Secondly, it also could mean same type of users will like these two topics, this can directly be used for recommendation. For simplicity in this project we only focus on finding the similarity matrix.