Co-function identities are mathematical relationships that express how the sine, cosine, tangent, cosecant, secant, and cotangent functions relate to each other at complementary angles. Specifically, for any angle $ heta$, the co-function identities show that $ ext{sin}( heta) = ext{cos}(90^ ext{o} - heta)$ and $ ext{tan}( heta) = ext{cot}(90^ ext{o} - heta)$, establishing a fundamental connection between trigonometric functions on the unit circle.