In this paper we investigate the structure of the set of maximal ideals of $${{\mathcal {G}}}(\Omega )$$
G
(
Ω
)
. The method of investigation passes through the use of the $$m-$$
m
-
reduction and the ideas are analoguous to those in Gillman and Jerison (Rings of Continuous Functions, N.J. Van Nostrand, Princeton, 1960) for the investigation of maximal ideals of continuous functions on a Hausdorff space K.