2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/73896We introduce a misere quotient semigroup construction in impartial combinatorial game theory, and argue that it is the long-sought natural generalization of the normal-play Sprague-Grundy theory to misere play. Along the way, we illustrate how to use the theory to describe complete analyses of two wild taking and breaking games.35 pages. Accepted by INTEGERS: The Electronic Journal of Combinatorial Number Theory. See also http://www.plambeck.org/oldhtml/mathematics/games/misereCombinatorics91A46text