We have a $n \in \mathbb{N}$ finite dimensional vector space $V$ such that $\dim V = n$, with a basis $\{\mathbf{e}_i\}_{i=1}^n.$ In the following sections we make use of the Einstein summation convention introduced in [vector analysis](/en/physics/mathematical-physics/vector-analysis/curvilinear-coordinates/) and $\mathbb{K} = \mathbb{R} \lor\mathbb{K} = \mathbb{C}$.
> *Definition 1*: let $\mathbf{\hat f}: V \to \mathbb{K}$ be a **covector** or **linear functional** on $V$ if for all $\mathbf{v}_{1,2} \in V$ and $\lambda, \mu \in \mathbb{K}$ we have
> *Definition 2*: let the the dual space $V^* \overset{\text{def}} = \mathscr{L}(V, \mathbb{K})$ denote the vector space of covectors on the vector space $V$.
for all $i \in \mathbb{N}[i \leq n]$. Showing that $\{\mathbf{\hat e}^i\}$ is a linearly independent set.
Obtaining a vector and consequent covector space having the same dimension $n$.
From theorem 1 it follows that for each covector basis $\{\mathbf{\hat e}^i\}$ of $V^*$ and each $\mathbf{\hat f} \in V^*$ there exists a unique collection of numbers $\{f_i\}$ such that $\mathbf{\hat f} = f_i \mathbf{\hat e}^i$.
> *Theorem 2*: the dual of the covector space $(V^*)^* \overset{\text{def}} = V^{**}$ is isomorphic to $V$.