“…This defines an equivalence relation, so we have a partitions of the p-regular elements of G into p-regular, F -conjugacy classes. Our problem is based on the Witt-Berman theorem [6, Ch.17, Theorem 5.3], which states that the number of non-isomorphic simple F G-modules is equal to the number of F -conjugacy classes of p-regular elements of G. Problem of finding unit groups of group algebras generated a considerable interest in recent decade and can be easily seen in [2,5,7,8,10,[13][14][15]. Recently in [1,12], Sahai and Ansari have characterized the unit groups of group algebras for the abelian groups of orders up to 20.…”