Our new VLA observations of M82 reveals a triangular central concentra
tion of neutral atomic gas (1.9 x 10(8) M.) and several greater than o
r similar to 10 kpc long tidal streamers originating from M82 itself.
The coincidence of the beginning of the tidal streamer with the flarin
g of the optical disk as well as the smooth continuation of the disk v
elocity field into the H I streamer strongly suggest the tidal disrupt
ion of the disk of M82, contrary to the widely proposed scenario of ti
dal stripping and gas accretion from its neighbor M81. The velocity ch
aracteristics of H I within M82 are that of disk rotation as seen in C
O. The gas kinematics appear complex because of large velocity dispers
ions that may be due to a tidally induced bar potential and the intera
ction between the disk gas and the nuclear wind. Closer to the nucleus
, the H I features are associated with both optical filaments and dust
lanes, and it is suggested that these H I clouds are the sites of ref
lection and scattering of the light originating from the nuclear regio
n. The extinction characteristics of the dust associated with the H I
gas are similar to the Galactic dust and argue against an intergalacti
c origin for this H I gas.