  This paper investigates a naive question of how many non-principal ideals
whose residue class rings are Gorenstein exist in a given Gorenstein ring. The
main result provides that the number of such graded ideals in a symmetric
numerical semigroup ring $R$ over a field coincides with the conductor of the
semigroup. We furthermore provide a complete list of non-principal graded
ideals $I$ in $R$ whose quotient rings $R/I$ are Gorenstein.
