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Enharmonic Change
Ab is the same note as G#,
Bb the same as A#,
Cb is the same as B Major.
Never seen a Cb or an E# or an Fb? No such thing! How can that be?

Well enharmonic change is a change that converts sharp keys into flat keys and flat keys into sharp keys.

By deducting from twelve the number of sharps in one key we can determine the number of flats in its enharmonic equivalent.

By deducting from twelve the number of flats we can determine the number of sharps in its enharmonic equivalent.

The table below shows that there is such a thing as E# Major. You will see that E# major has 11 sharps (nearly every note!) so it would never be used in place of F Major which has only 1 flat. They do however exist.

Flats	Key	same as	Key	Sharps
1	F Major		E sharp Major	11
2	B flat Major		A sharp Major	10
3	E flat Major		D sharp Major	9
4	A flat Major		G sharp Major	8
5	D flat Major		C sharp Major	7
6	G flat Major		F sharp Major	6
7	C flat Major		B Major	5
8	F flat Major		E Major	4