“…We prove Let x be an element of the ℓ-group G. Recall that the positive part, negative part, and absolute value of x are defined by: On the other hand, we know that the Boolean algebra of polars of an ℓ-group is complete, and this property is reflected in its dual space and is an essential ingredient for the representation of an archimedean ℓ-group. So, if G is an ℓ-group, then the set of polars of a G is complete Boolean algebra, Now, by ( [10], Theorem 3.5), completes the proof.…”