EN
I. S. Cohen proved that any commutative local noetherian ring R that is J(R)-adic complete admits a coefficient subring. Analogous to the concept of a coefficient subring is the concept of an inertial subring of an algebra A over a commutative ring K. In case K is a Hensel ring and the module $A_{K}$ is finitely generated, under some additional conditions, as proved by Azumaya, A admits an inertial subring. In this paper the question of existence of an inertial subring in a locally finite algebra is discussed.