A set of unifiers for two terms is complete if every unifier of the two terms is a substitution instance of some unifier in the set. A unifier of two terms is a most general unifier if, whenever it is (equivalent to) a substitution instance of another unifier, that other unifier is also (equivalent to) a substitution instance of it. For any two unifiable terms containing ac and/or commutative operators, there is a finite set of most general unifiers that is complete.