Lemma 10.105.1. Let $(R, \mathfrak m, \kappa )$ be a regular local ring of dimension $d$. The graded ring $\bigoplus \mathfrak m^ n / \mathfrak m^{n + 1}$ is isomorphic to the graded polynomial algebra $\kappa [X_1, \ldots , X_ d]$.

**Proof.**
Let $x_1, \ldots , x_ d$ be a minimal set of generators for the maximal ideal $\mathfrak m$, see Definition 10.59.9. There is a surjection $\kappa [X_1, \ldots , X_ d] \to \bigoplus \mathfrak m^ n/\mathfrak m^{n + 1}$, which maps $X_ i$ to the class of $x_ i$ in $\mathfrak m/\mathfrak m^2$. Since $d(R) = d$ by Proposition 10.59.8 we know that the numerical polynomial $n \mapsto \dim _\kappa \mathfrak m^ n/\mathfrak m^{n + 1}$ has degree $d - 1$. By Lemma 10.57.10 we conclude that the surjection $\kappa [X_1, \ldots , X_ d] \to \bigoplus \mathfrak m^ n/\mathfrak m^{n + 1}$ is an isomorphism.
$\square$

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