In a splitting field over , the polynomial has distinct roots because its derivative is . Its roots are closed under addition, multiplication, additive inverses, and nonzero inverses, so they form the field . The splitting field consequently has degree over .
Every monic irreducible polynomial over whose degree divides divides . In particular, if has degree and is one of its roots, then has elements, so and the minimal polynomial divides .
Let be the number of monic irreducible polynomials of polynomial degree over . Factoring into all such polynomials whose degrees divide gives
The Möbius inversion formula therefore gives

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