This will prove that a two-track Turing machine is equivalent to a standard Turing machine. This can be generalized to a n-track Turing machine. Let L be a recursively enumerable language. Let
be standard Turing machine that accepts L. Let M' is a two-track Turing machine. To prove
it must be shown that
and
.

If the second track is ignored then M and M' are clearly equivalent.

The tape alphabet of a one-track Turing machine equivalent to a two-track Turing machine consists of an ordered pair. The input symbol a of a Turing machine M' can be identified as an ordered pair
of Turing machine M. The one-track Turing machine is:
with the transition function ![{\displaystyle \delta \left(q_{i},[x_{1},x_{2}]\right)=\delta '\left(q_{i},[x_{1},x_{2}]\right)}](https://wikimedia.org/api/rest_v1/media/math/render/svg/dfe2e64a2ddb3f5bf0c051dac28976f975b5833f)
This machine also accepts L.