To find what percentage of $52 equals $26, you can set up the equation as follows:
\[ \frac{x}{100} \times 52 = 26 \]
To solve for \( x \), first isolate \( x \):
- Multiply both sides by 100:
\[ x \times 52 = 2600 \]
- Now, divide both sides by 52:
\[ x = \frac{2600}{52} \]
- Calculate the right side:
\[ x = 50 \]
Thus, \( 50% \) of $52 equals $26.
The final answer is: \[ \boxed{50} \]