Let <img src=image/13424240_02.gif> be a commutative ring with unity. The essential ideal graph of <img src=image/13424240_02.gif>, denoted by <img src=image/13424240_03.gif>, is a graph with vertex set consisting of all nonzero proper ideals of A and two vertices <img src=image/13424240_04.gif> and <img src=image/13424240_05.gif> are adjacent whenever <img src=image/13424240_06.gif> is an essential ideal. An essential ideal <img src=image/13424240_04.gif> of a ring <img src=image/13424240_02.gif> is an ideal <img src=image/13424240_04.gif> of <img src=image/13424240_02.gif> (<img src=image/13424240_07.gif>), having nonzero intersection with every other ideal of <img src=image/13424240_02.gif>. The set <img src=image/13424240_08.gif> contains all the maximal ideals of <img src=image/13424240_02.gif>. The Jacobson radical of <img src=image/13424240_02.gif>, <img src=image/13424240_09.gif>, is the set of intersection of all maximal ideals of <img src=image/13424240_02.gif>. The comaximal ideal graph of <img src=image/13424240_02.gif>, denoted by <img src=image/13424240_11.gif>, is a simple graph with vertices as proper ideals of A not contained in <img src=image/13424240_09.gif> and the vertices <img src=image/13424240_04.gif> and <img src=image/13424240_05.gif> are associated with an edge whenever <img src=image/13424240_10.gif>. In this paper, we study the structural properties of the graph <img src=image/13424240_03.gif> by using the ring theoretic concepts. We obtain a characterization for <img src=image/13424240_03.gif> to be isomorphic to the comaximal ideal graph <img src=image/13424240_11.gif>. Moreover, we derive the structure theorem of <img src=image/13424240_12.gif> and determine graph parameters like clique number, chromatic number and independence number. Also, we characterize the perfectness of <img src=image/13424240_12.gif> and determine the values of <img src=image/13424240_13.gif> for which <img src=image/13424240_12.gif> is split and claw-free, Eulerian and Hamiltonian. In addition, we show that the finite essential ideal graph of any non-local ring is isomorphic to <img src=image/13424240_12.gif> for some <img src=image/13424240_13.gif>.
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