It is proved that if DELTA is a finite acyclic simplicial complex, the
n there is a subcomplex DELTA' subset-of DELTA and a bijection eta: DE
LTA' --> DELTA - DELTA' such that F subset-of eta(F) and \eta(F)-F\ =
1 for all F is-an-element-of DELTA'. This improves an earlier result o
f Kalai. An immediate corollary is a characterization (first due to Ka
lai) of the f-vector of an acyclic simplicial complex. Several general
izations, some proved and some conjectured, are discussed.