A Tribute Set is treated almost exactly the same as a [[Tribute Summon]:
- You Tribute the monsters you'd need to Tribute as if you were performing a Tribute Summon.
- Unlike a Tribute Summon, you do not show your opponent the monster you Tribute Set.
- The Tribute Set still counts as a regular Set, so you may not perform a Tribute Summon, or Normal Summon in the same turn, unless you have Ultimate Offering in play.