For a large sample,the Wilcoxon rank sum test can be approximated by the Student's t distribution with (n - 1)degrees of freedom.

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The Wilcoxon rank sum test, being a non-parametric test, does not rely on the assumption of normality and thus does not approximate to the Student's t distribution. For large samples, its test statistic approximates a normal distribution, not the t distribution.

For a Large Sample,the Wilcoxon Rank Sum Test Can Be