Theory of Computing ------------------- Title : On Independent Sets, $2$-to-$2$ Games and Grassmann Graphs Authors : Subhash Khot, Dor Minzer, and Muli Safra Volume : 21 Number : 10 Pages : 1-55 URL : https://theoryofcomputing.org/articles/v021a010 Abstract -------- We present a candidate reduction from the $3$-Lin problem to the $2$-to-$2$ Games problem and present a combinatorial hypothesis about Grassmann graphs which, if correct, is sufficient to show the soundness of the reduction in a certain non-standard sense. A reduction that is sound in this non-standard sense implies that it is NP-hard to distinguish whether an $n$-vertex graph has an independent set of size $(1- 1/\sqrt{2})n - o(n)$ or every independent set has size $o(n)$, and consequently, that it is NP-hard to approximate the Vertex Cover problem within a factor $\sqrt{2}-o(1)$. This article initiates and serves as the first installment in a line of work by various subsets of the authors together with Dinur and Kindler (with additional contributions by Barak, Kothari, and Steurer (ITCS'19)) which led to a proof of the $2$-to-$2$ Games Conjecture (albeit with imperfect completeness), which in particular implies the NP-hardness results for independent set and vertex cover mentioned above. --------------- A preliminary version of this paper appeared in the Proceedings of the 49th ACM Symposium on Theory of Computing (STOC'17).