We introduce a convenient category of combinatorial objects, known as
cell-sets. on which we study the properties of the appropriate free ab
elian roup Functor. We obtain a versatile generalization of the notion
of incidence coalgebra, giving rise to an abundance of coalgebras, Ho
pf algebras, and comodules, all of whose structure constants are posit
ive integers with respect to certain preferred bases. Our category uni
fies and extends existing constructions in algebraic combinatorics, pr
oviding proper functorial descriptions; it is inspired in part by the
notion of CW-complex, and is also geared to Future applications in alg
ebraic topology and the theory of formal group laws. (C) 1998 Academic
Press.