Let $A$ and $B$ be commutative rings, and suppose (the underlying group of) $B$ has a structure of $A$-module. "Obviously", that doesn't imply that $B$ gets a structure as an $A$-algebra, but I can't come up with a simple example.
Surely there must be some relatively down-to-earth example, though. Can you help me?
Let $B=\def\QQ{\mathbb Q}\QQ(t)$, which is among other things a rational vector space of countable dimension. In particular, it has a structure of a $\QQ(t_1,t_2)$-module of rank one. But $B$ is not an $\QQ(t_1,t_2)$-algebra in any way, as there are no ring maps $\QQ(t_1,t_2)\to B$.