The Jacobson-Bourbaki Theorem for division rings was formulated in terms of corings by Sweedler in 1975. Finiteness conditions hypotheses are not required in this new approach. In this paper we extend Sweedler's result to simple artinian rings using a particular class of corings, comatrix corings. A Jacobson-Bourbaki like correspondence for simple artinian rings is then obtained by duality
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