To prove that \( R \) is an equivalence relation, we need to show that \( R \) satisfies:
1. Reflexivity,
2. Symmetry,
3. Transitivity.
Step 1: Prove reflexivity.
For any \( (a, b) \in \mathbb{N} \times \mathbb{N} \), check if:
\[
(a, b) \, R \, (a, b).
\]
From the definition of \( R \):
\[
a - a = b - b \quad \Rightarrow \quad 0 = 0.
\]
Thus, \( (a, b) \, R \, (a, b) \), and \( R \) is reflexive.
Step 2: Prove symmetry.
For \( (a, b), (c, d) \in \mathbb{N} \times \mathbb{N} \), assume:
\[
(a, b) \, R \, (c, d).
\]
This implies:
\[
a - c = b - d.
\]
Rearranging:
\[
c - a = d - b.
\]
Thus:
\[
(c, d) \, R \, (a, b).
\]
Hence, \( R \) is symmetric.
Step 3: Prove transitivity.
For \( (a, b), (c, d), (e, f) \in \mathbb{N} \times \mathbb{N} \), assume:
\[
(a, b) \, R \, (c, d) \quad \text{and} \quad (c, d) \, R \, (e, f).
\]
From the definition of \( R \):
\[
a - c = b - d \quad \text{and} \quad c - e = d - f.
\]
Adding these equations:
\[
(a - c) + (c - e) = (b - d) + (d - f) \quad \Rightarrow \quad a - e = b - f.
\]
Thus:
\[
(a, b) \, R \, (e, f).
\]
Hence, \( R \) is transitive.
Conclusion:
Since \( R \) satisfies reflexivity, symmetry, and transitivity, \( R \) is an equivalence relation:
\[
\boxed{\text{R is an equivalence relation.}}
\]