TY - JOUR AU1 - Lu, Jiakuan AU2 - Wang, Yu AU3 - Zhang, Boru AU4 - Meng, Wei AB - For a finite group G, let s(G) denote the number of subgroups of G and d(G) denote the number of divisors of |G|. In this paper, we prove that there does not exist a finite group G such that d(G)