Abstract: | Abstract We prove that under conditions of regularity the maximal left quotient ring of a corner of a ring is the corner of the maximal left quotient ring. We show that if R and S are two non-unital Morita equivalent rings then their maximal left quotient rings are not necessarily Morita equivalent. This situation contrasts with the unital case. However we prove that the ideals generated by two Morita equivalent idempotent rings inside their own maximal left quotient rings are Morita equivalent. |