VERTEX-COVER ≤p SET-COVER · direct one-edge ↦ one-element correspondence.
SET-COVER: given a universe U and a family {S1, …, Sm} of subsets, is there a sub-family of size ≤ k that covers U?
Given (G, k) where G = (V, E): let U = E. For each v ∈ V, let Sv = {edges incident to v}. Then a vertex cover of size k corresponds to a set cover of size k.
Sipser: §7.5 (NP-completeness extensions). Lecture notes: Module 5 slide 5. Companion problems: P28 (CLIQUE → VC).