ABSTRACT. From the polynomial approach to the definition of opetopes of Kock et al. [8], we derive a category $\mathbb{O}$ of opetopes, and show that its $Set$-valued presheaves, or opetopic sets, are equivalent to many-to-one polygraphs.

As an immediate corollary, we establish that opetopic sets are equivalent to multitopic sets, introduced and studied by Makkai et al. [3, 4].