Abstract
Let X be a partially ordered set satisying the condition (*): For each x is an element of X, there exists a maximal element z is an element of X such that x less than or equal to z and l(x) = {y is an element of X : y less than or equal to x} is a finite set. Let R be a commutative ring and I (X, R) be the incidence algebra of X over R. The structure of the maximal right ring of quotients of I (X, R) is given.