“…In this work R is a commutative ring with identity, I is an ideal and S is a multiplicative (closed under multiplication) subset of R whose elements are regular. Many classic concepts from ideal theory are generalized to S-concepts for instance see [1], [2], [3], [4], [5]. In [6], Anderson et al defined the ideal I to be an S-finite ideal, if there exists an element s of S and a finitely generated ideal J satisfying: sI ⊆ J ⊆ I.…”