“…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. Let G be a group of order 32, we have seven non-isomorphic abelian groups C 32 , C 16 × C 2 , C 8 ×C 4 , C 8 ×C 2 ×C 2 , C 4 ×C 4 ×C 2 , C 4 ×C 3 2 and C 5 2 .…”