“…Murali Krishna Rao [11] in 1995 introduced the notion of a Γ-semiring as a generalization of semirings and Γ-rings, and extended many fundamental results of semirings and Γ-rings to Γ-semirings. In [12] and [13] we introduced the notion of Γ-so-ring, obtained a necessary and sufficient condition for the quotient R/θ to be a Γ/σ-so-ring, where (θ, σ) is a congruence relation on (R, Γ) and (φ, ρ)-representation of Γ-so-rings. In [14], [15], [16] and [17], we intoduced the notions of an ideal, a prime ideal and a semiprime ideal in a Γ-so-ring R and obtained many characteristics of them in R. As a continuation, in this paper we introduce the notions of irreducible and strongly irreducible ideals and a regular Γ-so-ring and we obtain the characteristics of them.…”