Question
Do you think that water equivalent of a substance is equal to heat capacity of body?
Solution
No, water equivalent of the substance is equal to the mass of water which requires same heat for rise in temperature as required by the body to raise the temperature to the same extent.
If m is the mass of substance and S is specific heat, then quantity of heat required to raise the temperature by θ is,
If W is mass of water required, then
From (1) and (2),
W=mS
Therefore water equivalent of the substance is numerically equal to heat capacity but not dimensionally.
Water equivalent has dimensions [M1L0T0] and heat capacity has dimensions [M1L2T–2K–1].
If m is the mass of substance and S is specific heat, then quantity of heat required to raise the temperature by θ is,
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If W is mass of water required, then

From (1) and (2),
W=mS
Therefore water equivalent of the substance is numerically equal to heat capacity but not dimensionally.
Water equivalent has dimensions [M1L0T0] and heat capacity has dimensions [M1L2T–2K–1].