Copyright © 2010 A. R. Meenakshi and S. Anbalagan. This is an open access article distributed under the
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Inclines are additively idempotent semirings in which products are less than (or) equal to either factor. Necessary and sufficient conditions for an element in an incline to be regular are obtained. It is proved that every regular incline is a distributive lattice. The existence of the Moore-Penrose inverse of an element in an incline with involution is discussed. Characterizations of the set of all generalized inverses are presented as a generalization and development of regular elements in a ∗-regular ring.