a1 Department of Mathematics, Bu Ali Sina University, Hamedan, Iran, e-mail: ipm@samei.ir, Institute for studies in Theoretical, Physics and Mathematics(IPM), Tehran, Iran.
A ring is called Bezout if every finitely generated ideal is principal. We show that every ideal of a commutative Bezout ring R is flat if and only if every submodule of a free R-module is flat. Using this theorem we obtain Neville's theorem.
(Received September 06 2004)