Most commercially available baking powders are made up of sodium bicarbonate (also known as baking soda or bicarbonate of soda) and one or more acid salts. Typical formulations (by weight) call for 30% sodium bicarbonate, 5-12% monocalcium phosphate, and 21-26% sodium aluminum sulfate. The last two ingredients are acidic: they combine with the sodium bicarbonate and water to produce the gaseous carbon dioxide. The use of two acidic components is the basis of the term ''double acting.'' Another typical acid in such formulations is cream of tartar, a derivative of tartaric acid. Baking powders also include components to help with the consistency and stability of the mixture.

Can we conclude that is baking power and baking soda the same?
no