Let Q be a local ring and let q be an m-primary ideal of Q, where m is the maximal ideal of Q. With q we may associate a ring F(Q, q), termed the form ring of Q relative to the ideal q. If u1, …, um is a basis of q, and if B denotes the quotient ring Q/q, there is a homomorphism of the ring B[X1, …, Xm] of polynomials over B in indeterminates X1 …, Xm onto F(Q, q). The kernel of this homomorphism is a homogeneous ideal of B[X1 …, Xm]. Finally, if a is an ideal of Q there is a homomorphism of F(Q, q) onto F(Q/a, q+a/a). The kernel of this latter homomorphism will be termed the form ideal relative to q of a and denoted by ā.