The contribution of Subrahmanyam’s work is in [ 5,6,7].
Later Raja Gopala rao [2] has generalized the concept of B-vector spaces to vector spaces over regular rings ( simply R-vector spaces) .
He studied several properties of these spaces in [ 2,3] , generalizing the results of Subrahmanayam.
Also Venkateswarlu [8] has introduced the concept of direct sums in R- vector spaces and has proved that ) (∑ n i iG )* is a basis for ) (∑ n i iV if V1…..Vn are vector spaces over the same regular ring R having bases G1* , ……Gn* respectively.
In this paper we introduce the concept of strong linear homomorphism from an R- Vector space V into another R-Vector space W and give a necessary and sufficient condition of a linear homomorphism to be strongly linear homomorphism ( see theorem 2.5)
.Also we prove that G* is a basis for V then T(G*) is a basis for T(V)