Link to this article: http://journals.cambridge.org/abstract_S0143385707000703 How to cite this article: WOJCIECH KOSEK, NICHOLAS ORMES and DANIEL J. RUDOLPH (2008). Flow-orbit equivalence for minimal Cantor systems.Abstract. This paper is about flow-orbit equivalence, a topological analog of even Kakutani equivalence. In addition to establishing many basic facts about this relation, we characterize the conjugacies of induced systems that can be extended to a floworbit equivalence. We also describe the relationship between flow-orbit equivalence and a distortion function of an orbit equivalence. We show that, if the distortion of an orbit equivalence is zero, then it is in fact a flow-orbit equivalence, and that the converse is true up to a conjugation by an element of the full group.