Abstract. In this note we extend the classical result by G. G. Kasparov that the Kasparov groups KK 1 (A,B) can be identified with the extension groups Ext(A,B) to the inverse semigroup equivariant setting.More precisely, we show thatFor locally compact second countable groups G this was proved by K. Thomsen, and technically this note presents an adaption of his proof.Mathematics subject classification (2010): 19K35, 20M18, 19K33.