2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/63082We study the ring of arithmetical functions with unitary convolution, giving an isomorphism to a generalized power series ring on infinitely many variables, similar to the isomorphism of Cashwell-Everett between the ring of arithmetical functions with Dirichlet convolution and the power series ring on countably many variables. We topologize it with respect to a natural norm, and shove that all ideals are quasi-finite. Some elementary results on factorization into atoms are obtained. We prove the existence of an abundance of non-associate regular non-units.15 pages, no figuresCommutative Algebra11A25; 13J05text