In the first section, we introduce the notions of fractional and invertible ideals of semirings and characterize invertible ideals of a semidomain. In section two, we define Prüfer semirings and characterize them in terms of valuation semirings. In this section, we also characterize Prüfer semirings in terms of some identities over its ideals such as (I + J)(I ∩ J) = IJ for all ideals I, J of S. In the third section, we give a semiring version for the Gilmer-Tsang Theorem, which states that for a suitable family of semirings, the concepts of Prüfer and Gaussian semirings are equivalent. At last, we end this paper by giving a plenty of examples for proper Gaussian and Prüfer semirings.
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