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We explicitly describe two-sided ideals in Leavitt path algebras associated with a row-finite graph. Our main result is that any two-sided ideal of a Leavitt path algebra associated with a row-finite graph is generated by elements of the form , where is a cycle based at vertex . We use this result to show that a Leavitt path algebra is two-sided Noetherian if and only if the ascending chain condition holds for hereditary and saturated closures of the subsets of the vertices of the row-finite graph .

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