We consider the finite -superalgebra for a basic Lie superalgebra associated with a nilpotent element both over the field of complex numbers and over an algebraically closed field of positive characteristic. In this paper, we mainly present the PBW theorem for . Then the construction of can be understood well, which in contrast with finite -algebras, is divided into two cases in virtue of the parity of . This observation will be a basis of our sequent work on the dimensional lower bounds in the super Kac-Weisfeiler property of modular representations of basic Lie superalgebras (cf. \cite[\S7-\S9]{ZS}).

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