The whole thing is the first the set no. Is selected by the address as the address is divided into 3 parts 1st tag bits,2nd set no, and last block offset so we first need to select the set no in which the folling address is mapped to so we need a decorder to select that set no then ....so it depends on no. Of sets....irrespective of k way associative and also we need a k comparator and size is tag bit comparator