3/2kT equiv to 3/2RT?

[thebillsfan]

I'm pretty sure the above statement is not true, but am having trouble determining their relationship. When we say the kinetic energy and the internal energy of a particle, are we essentially talking about the same thing or does the U include other non-KE quantities such as stretching of bonds and rotational motion?

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[zmatrix]

R = N*k
(gas constant) = (Avogadro's number) * (Boltzmann's Constant)

3/2 kT is referring to a single particle
3/2 RT is referring to a mole of a particle