Observations are presented of the system of nested counterrotating gas
eous disks discovered in NGC 4826. Imaging spectroscopy in neutral hyd
rogen has been done using the VLA and the WSRT. Broad-band optical ima
ges in B, V, and I as well as narrow-band images in H alpha and [S II]
have been obtained at the KPNO. Partial imaging along two position an
gles in the CO (3-->2) transition was carried out at the JCMT. All com
ponents for which kinematic data exist (neutral, molecular and ionized
gas as well as a stellar component) within a radius of 1 kpc share th
e same sense of rotation. The inner gas disk has an extremely high gas
surface density (greater than 50 M(.) pc(-2)) and high star formation
rate. This inner disk is bounded by an annular region of low gas surf
ace density with faint, diffuse Ha emission detected between 1 and 2.8
kpc radius. An outer gas disk is detected in neutral hydrogen extendi
ng from 1.5 to 11 kpc radius at a surface density of similar to 0.5 M(
.) pc(-2). The H I kinematics indicate counterrotation of this compone
nt relative to the inner galaxy at an identical kinematic position ang
le and inclination. A luminous stellar disk dominates the optical cont
inuum emission and extends out to a radius of 5.5 kpc with substantial
surface brightness. Recent optical spectroscopy has shown that the ou
ter stellar disk shares the kinematics of the inner galaxy. It seems l
ikely that the stellar disk decelerates the tenuous, co-planar, counte
rrotating outer gas disk through a strong interaction with its stellar
mass loss. The observed system of nested, counterrotating gaseous dis
ks may have arisen in the antiparallel spin merger of a gas poor spira
l with a star-poor dwarf, each containing a few times 10(8) M(.) of ga
s. An alternate formation scenario calls for the continuous accretion
of a few times 10(8) M(.) of antiparallel spin gas. The interaction of
gaseous disks with stellar mass loss may also play an important role
in the evolution of polar ring galaxies as well as more generally in b
ulge-dominated galaxies.