  Let $R$ be a complete regular local ring with an algebraically closed residue
field and let $A$ be a Noetherian $R$-subalgebra of the polynomial ring $R[X]$.
It has been shown in \cite{DO2} that if $\dim R=1$, then $A$ is necessarily
finitely generated over $R$. In this paper, we give necessary and sufficient
conditions for $A$ to be finitely generated over $R$ when $\dim R=2$ and
present an example of a Noetherian normal non-finitely generated $R$-subalgebra
of $R[X]$ over $R= {\mathbb C}[[u, v]]$.
