There are two well known constructions of the real numbers from the rationals—namely the Dedekind cuts method in which a real number is defined as a class of rationals, and the Cantor–Cauchy completion method in which a real number is defined as an equivalence class of Cauchy sequences of rational numbers. In this article we give a new construction of the reals from the rationals in which a real number is defined as an equivalence class of sets of natural numbers.