A popular puzzle TOP-SPIN consists of a permutation of 20 numbered dis
ks on an oval track, with a tumstile capable of reversing a string of
4 consecutive disks. The goal is to sort the disks into identity permu
tation using reversals. We consider the more general case of sorting n
element permutations with a tumstile of size k. The problem of comput
ing the reversal distances is of considerable importance in reconstruc
ting the evolutionary history of the genome. The minimum reversal sequ
ence sorting the one genome to another corresponds to the most likely
evolutionary path between them. We give a complete solution for all n
and k, of the number of equivalence classes of n-permutations under k-
reversal, for both permutations and circular permutations. We also pro
ve the upper and lower bounds on the reversal distances between two pe
rmutations.