Cobordism of singular maps

We prove a conjecture due to M. Kazarian, connecting two classifying spaces in singularity theory. These spaces are: - Kazarian's space (generalizing Vassiliev's algebraic complex and) showing which cohomology classes are represented by singularity strata. - Author's space $X_\tau$ giving homotopy representation of cobordisms of singular maps with a given list of allowed singularities \cite{R--Sz}. As a consequence we obtain the ranks of cobordism groups of singular maps with a given list of allowed singularities, and also their $p$-torsion parts for big primes $p.$ Further we give complete answer to the problem of elimination of singularities by cobordisms. Obtain very clear homotopical description of the classifying space $X_\tau.$ We reveal some connection of the torsion parts of these cobordism groups to the stable homotopy groups of spheres and values of Thom polynomials.