1. **Problem Statement:**
We have $p=3$ and the set
$$
A = \{ n \in \mathbb{Z} \mid 1 \le n \le 243, \ \gcd(n,3)=1 \}.
$$
For each $n \in A$, define
$$
f(n) = \nu_3\left(n^{81} - 1\right),
$$
where $\nu_3(m)$ is the 3-adic valuation of $m$ (the exponent of the highest power of 3 dividing $m$).
We want to find
$$
S = \sum_{n \in A} f(n).
$$
2. **Understanding the problem:**
- $A$ consists of integers from 1 to 243 that are coprime to 3.
- $f(n)$ measures how many times 3 divides $n^{81} - 1$.
- We sum $f(n)$ over all such $n$.
3. **Key facts and formulas:**
- Since $p=3$, $|A|$ is the count of integers from 1 to 243 not divisible by 3.
- $243 = 3^5$.
- Euler's totient $\varphi(243) = 243 \times (1 - \frac{1}{3}) = 162$.
- The group $(\mathbb{Z}/243\mathbb{Z})^*$ has order 162.
- For $n$ coprime to 3, $n^{162} \equiv 1 \pmod{243}$ by Euler's theorem.
4. **Valuation of $n^{81} - 1$:**
We want $\nu_3(n^{81} - 1)$ for $n$ with $\gcd(n,3)=1$.
5. **Using Lifting The Exponent Lemma (LTE):**
For an odd prime $p$ and integers $a,b$ with $p \mid a-b$ but $p \nmid a,b$, and $k$ odd,
$$
\nu_p(a^k - b^k) = \nu_p(a-b) + \nu_p(k).
$$
Here, set $a=n$, $b=1$, $p=3$, and $k=81$ (which is $3^4$).
Since $\gcd(n,3)=1$, $3 \nmid n-1$ unless $n \equiv 1 \pmod{3}$.
6. **Case 1: $n \equiv 1 \pmod{3}$**
Then $3 \mid n-1$, so $\nu_3(n-1) \ge 1$.
By LTE,
$$
\nu_3(n^{81} - 1) = \nu_3(n-1) + \nu_3(81) = \nu_3(n-1) + 4.
$$
7. **Case 2: $n \not\equiv 1 \pmod{3}$**
Then $3 \nmid n-1$, so $\nu_3(n-1) = 0$.
LTE does not apply directly, but since $n^{162} \equiv 1 \pmod{243}$, and $81$ divides $162$, the order divides 162.
Check $n^{81} - 1$ modulo 3:
- If $n \equiv 2 \pmod{3}$, then $n^{81} \equiv 2^{81} \equiv 2 \pmod{3}$ (since $2^1=2$, $2^2=1$, cycle length 2).
- So $n^{81} - 1 \equiv 2 - 1 = 1 \pmod{3}$, so $3 \nmid n^{81} - 1$.
Hence $\nu_3(n^{81} - 1) = 0$ if $n \equiv 2 \pmod{3}$.
8. **Summary:**
- If $n \equiv 1 \pmod{3}$, $f(n) = \nu_3(n-1) + 4$.
- If $n \equiv 2 \pmod{3}$, $f(n) = 0$.
9. **Counting elements in $A$ by residue mod 3:**
- $A$ excludes multiples of 3.
- Numbers from 1 to 243:
- $81$ numbers $\equiv 0 \pmod{3}$ (excluded)
- $81$ numbers $\equiv 1 \pmod{3}$
- $81$ numbers $\equiv 2 \pmod{3}$
So $|A|=162$, with 81 in each residue class 1 and 2 mod 3.
10. **Sum $S$ becomes:**
$$
S = \sum_{\substack{n=1 \,\le n \le 243 \\ n \equiv 1 \pmod{3}}} (\nu_3(n-1) + 4) + \sum_{\substack{n=1 \,\le n \le 243 \\ n \equiv 2 \pmod{3}}} 0 = \sum_{n \equiv 1 (3)} \nu_3(n-1) + 4 \times 81.
$$
11. **Rewrite $n$ with $n \equiv 1 \pmod{3}$:**
Let $n = 3k + 1$ for $k=0,1,\ldots,80$.
Then
$$
n - 1 = 3k.
$$
So
$$
\nu_3(n-1) = \nu_3(3k) = 1 + \nu_3(k).
$$
12. **Sum over $k=0$ to $80$:**
$$
\sum_{k=0}^{80} \nu_3(n-1) = \sum_{k=0}^{80} (1 + \nu_3(k)) = \sum_{k=0}^{80} 1 + \sum_{k=0}^{80} \nu_3(k) = 81 + \sum_{k=0}^{80} \nu_3(k).
$$
Note $\nu_3(0)$ is infinite, but $k=0$ corresponds to $n=1$, so $n-1=0$ which is divisible by all powers of 3.
Since $f(1) = \nu_3(0)$ is infinite, but the problem is well-defined, we interpret $\nu_3(0) = \infty$ meaning $f(1)$ is infinite.
But $n=1$ is in $A$ and $f(1) = \nu_3(1^{81} - 1) = \nu_3(0) = \infty$.
This suggests the problem expects us to exclude $n=1$ or treat it carefully.
13. **Check $f(1)$:**
Since $1^{81} - 1 = 0$, $\nu_3(0)$ is infinite.
So $f(1)$ is infinite, making $S$ infinite.
14. **Assuming the problem expects $n \neq 1$ or $f(1)=0$ (or ignoring $n=1$):**
Sum over $k=1$ to $80$:
$$
\sum_{k=1}^{80} \nu_3(k) + 81.
$$
15. **Calculate $\sum_{k=1}^{80} \nu_3(k)$:**
Count how many numbers are divisible by 3, 9, 27, 81:
- Multiples of 3: $\lfloor 80/3 \rfloor = 26$
- Multiples of 9: $\lfloor 80/9 \rfloor = 8$
- Multiples of 27: $\lfloor 80/27 \rfloor = 2$
- Multiples of 81: $\lfloor 80/81 \rfloor = 0$
Sum of valuations:
$$
\sum_{k=1}^{80} \nu_3(k) = 26 + 8 + 2 + 0 = 36.
$$
16. **Therefore:**
$$
\sum_{k=1}^{80} (1 + \nu_3(k)) = 80 \times 1 + 36 = 116.
$$
17. **Sum $S$ is:**
$$
S = \sum_{k=1}^{80} (1 + \nu_3(k)) + 4 \times 81 = 116 + 324 = 440.
$$
18. **Final answer:**
$$
\boxed{440}.
$$
---
**Note:** If $n=1$ is included strictly, $f(1)$ is infinite, so the sum diverges. The problem likely expects to exclude $n=1$ or treat $f(1)=0$.
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3 Adic Sum 6A308E
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