In this article we associate to every lattice ideal $I_{L,rho}subset K[x_1,..., x_m]$ a cone $sigma $ and a graph $G_{sigma}$ with vertices the minimal generators of the Stanley-Reisner ideal of $sigma $. To every polynomial $F$ we assign a subgraph $G_{sigma}(F)$ of the graph $G_{sigma}$. Every expression of the radical of $I_{L,rho}$, as a radical of an ideal generated by some polynomials $F_1,..., F_s$ gives a spanning subgraph of $G_{sigma}$, the $cup_{i=1}^s G_{sigma}(F_i)$. This result provides a lower bound for the minimal number of generators of $I_{L,rho}$ and therefore improves the generalized Krulls principal ideal theorem for lattice ideals. But mainly it provides lower bounds for the binomial arithmetical rank and the $A$-homogeneous arithmetical rank of a lattice ideal. Finally we show, by a family of examples, that the bounds given are sharp.
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