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Over a complete Noetherian local domain of mixed characteristic with perfectresidue field, we construct a perfectoid ring which is similar to an explicitrepresentation of a perfect closure in positive characteristic. Then wedemonstrate that this perfectoid ring is almost Cohen-Macaulay in the sense ofalmost ring theory. The proof of this result uses Andr\'e's flatness lemmaalong with Riemann's extension theorem. We stress that the idea partiallyoriginates from the ``perfectoidization" in the theory of prismatic cohomology.

A mixed characteristic analogue of the perfection of rings and its almost Cohen-Macaulay property