  We show that the non-commutative $CP^1$ model coupled with Hopf term in 3
dimensions is equivalent to an interacting spin-$s$ theory where the spin $s$
of the dual theory is related to the coefficient of the Hopf term. We use the
Seiberg-Witten map in studying this non-commutative duality equivalence,
keeping terms to order $\theta$ and show that the spin of the dual theory do
not get any $\theta$ dependant corrections. The map between current correlators
show that topological index of the solitons in the non-commutative $CP^1$ model
is unaffected by $\theta$ where as the Noether charge of the corresponding dual
particle do get a $\theta$ dependence. We also show that this dual theory
smoothly goes to the limit $\theta\to 0$ giving dual theory in the commutative
plane.
