We have a natural identification
Let $A$ be a set.
We have a natural identification
A comonad in $\boldsymbol {\mathsf{Rel}}$ on $A$ consists of a relation $R\colon A\mathrel {\rightarrow \kern -9.5pt\mathrlap {|}\kern 6pt}A$ together with maps
making the diagrams
For each $a,b\in A$, if $a\sim _{R}b$, then there exists some $k\in A$ such that $a\sim _{R}k$ and $k\sim _{R}b$.
For each $a,b\in A$, if $a\sim _{R}b$, then $a=b$.
Taking $k=b$ in the first condition above shows it to be trivially satisfied, while the second condition implies $R\subset \Delta _{A}$, i.e. $R$ must be a subset of $A$. Conversely, any subset $U$ of $A$ satisfies $U\subset \Delta _{A}$, defining a comonad as above.