The analytic properties of the C-function for a Laplace operator on a
generalised cone R+ x M-N are studied in some detail using Cheeger's a
pproach and explicit expressions are given. In the compact case, the C
-function of the Laplace operator turns out to be singular at the orig
in. As a result, strictly speaking, the C-function regularisation does
not 'regularise' and a further subtraction is required for the relate
d one-loop effective potential.