Which alternative is correct?
a) The mobile phone set is almost the same as mine.
b) The mobile phone set is almost the same like mine.
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"The same as" is a fixed expression. Learn and remember that it is always "the same as", and that "the same like" simply does not exist, and you will be fine.
The Corpus of Contemporary American English has 6614 cites for "the same as", but only 2 for "the same like". The British National Corpus has 2548 and 0 cites, respectively.