  In this note we compute the homology of the Lie algebra
$\mathfrak{gl}(\infty,R)$ where $R$ is an associative unital $k$-algebra which
is used in higher dimensional soliton theory. When $k$ is a field of
characteristic $0$, our result justifies an old result of Feigin and Tsygan
appeared in 1983. The special case when $R=k$ is the complex number field
$\mathbb{C}$ appeared first in soliton theory.
