Generalized symmetries with arbitrary functions of time t for the gene
ralized (2 + 1)-dimensional KdV equation was founded by establishing a
formal theory of obtaining the solution of one type of higher dimensi
onal PDEs due to LOU (Refs [6]-[9]). These symmetries constitute an in
finite dimensional Lie algebra which is a generalization to the well-k
nown w(infinity) algebra. Obviously, the corresponding symmetry algebr
a is isomorphic to that of the Kadomtsev-Petviashvili (KP) equation.