Example
Let R be a ring and take S to be the polynomial ring R[X]. Then the polynomial ring
in the indeterminate Y is the same as the ring of polynomials in the two indeterminates X, Y.
So its elements are of the form
i,j
N
ai,jXiYj,
with
ai,j
R.
The element XY is equal to the product YX.
Thus, there is the notion of a polynomial ring in two indeterminates,
X, Y,
and the ring is isomorphic to
(R[Y])[X].
It is also denoted by
R[X,Y].