Abstract
This dissertation presents a thorough proof of L. Hörmander's theorem on the division of (tempered) distributions by polynomials. The case n = 1 is discussed in detail and serves as a motivation for the techniques that are utilized in the general case. Ali the prerequisites for Hörmander's proof (the Theorems of Seidenberg-Tarski, of Puiseaux and Whitney's Extension Theorem) are discussed…