no
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They are not. Counting numbers are a proper subset of whole numbers. Negative integers (-1, -2, -3 etc) are whole numbers but they are not counting numbers.
The set of counting (natural) numbers is the set of all positive integers, while the set of whole numbers is the set of all positive integers included zero.
The counting numbers are the whole numbers that start at 1 and end at infinity. Although zero is considered a whole number, it is not a counting number.
they are almost all equivalent - whole numbers also have the number 0, which natural numbers (counting numbers) do not.
no whole #'s include 0 and counting #'s don't include 0