Morita equivalence of many-sorted algebraic theories

Algebraic theories are called Morita equivalent provided that the corresponding varieties of algebras are equivalent. Generalizing Dukarmʹs result from one-sorted theories to many-sorted ones, we prove that all theories Morita equivalent to an S-sorted theory are obtained as idempotent modifications of . This is analogous to the classical result of Morita that all rings Morita equivalent to a ring R are obtained as idempotent modifications of matrix rings of R.