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Abstract  
 In this paper at first we show that the cosets of a fuzzy ideal $\mu$ in a BCK–algebra $X$ form another BCK–algebra $frac{\mu}{X}$ called the fuzzy quotient BCK–algebra of X by $\mu$. Also we show that $frac{\mu}{X}$ is a fuzzy partition of $X$، and some isomorphism theorems are proved. Moreover we prove that، if the associated fuzzy similarity relation of a fuzzy partition $P$ of a commutative BCK–algebra is compatible، then $P$ is a fuzzy quotient BCK–algebra. Finally the notion of a coset of a fuzzy ideal and an element of a BCK-algebra is defined and some related theorems are proved