AbstractIn this article we defined and studied quasi-finite comodules, the cohom functors for coalgebras over rings. Linear functors between categories of comodules are also investigated and it is proved that good enough linear functors are nothing but a cotensor functor. Our main result of this work characterizes equivalences between comodule categories generalizing the Morita–Takeuchi theory to coalgebras over rings. Morita–Takeuchi contexts in our setting is defined and investigated, a correspondence between strict Morita–Takeuchi contexts and equivalences of comodule categories over the involved coalgebras is obtained. Finally, we proved that for coalgebras over QF-rings Takeuchi's representation of the cohom functor is also valid