Let [Formula: see text] be a ring and [Formula: see text] be a right [Formula: see text]-module. In this paper, we introduce the set [Formula: see text] for some essential submodule [Formula: see text] of [Formula: see text] of singular elements of[Formula: see text] with respect to[Formula: see text] , and we investigate the properties of it. For example, it is shown that [Formula: see text] is an ideal of [Formula: see text] and [Formula: see text]. Also if [Formula: see text] is a semiprime right Goldie ring, then [Formula: see text], where [Formula: see text] is the right singular ideal of [Formula: see text]. We prove that if [Formula: see text] is a semisimple module or a prime module, then [Formula: see text]. For any submodule [Formula: see text] of [Formula: see text], we have [Formula: see text] and if [Formula: see text], then [Formula: see text]. We show that [Formula: see text] and [Formula: see text]. In the end, the singular elements of some rings with respect to the formal triangular matrix ring are investigated.