Let be a field of arbitrary characteristic, be a commutative -algebra which is a domain of essentially finite type (eg, the algebra of functions on an irreducible affine algebraic variety), be its {\em Jacobian ideal}, be the algebra of differential operators on the algebra . The aim of the paper is to give a simplicity criterion for the algebra : {\em The algebra is simple iff $\CD (\CA ) \ga_r^i\CD (\CA )= \CD (\CA )i\geq 1K$ is a perfect field.} Furthermore, a simplicity criterion is given for the algebra of differential operators on an arbitrary commutative algebra over an arbitrary field. This gives an answer to an old question to find a simplicity criterion for algebras of differential operators.

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