In this paper, we consider
two classes of commutative Banach algebras, which include Cn(T), Lipα(T), BV (T),
L1∩ Lp(G), Ap(G), L1∩ C0(G), lp, c0, and C0(S). We characterize ideals of finite
codimension in these two classes of algebras and thereby partially answer a question
suggested by C. R. Warner and R. Whitley.