A quasiperiodic covering of the plane by regular decagons and an analogous
structure in three dimensions are described. The 3D pattern consists of int
erpenetrating triacontahedral clusters, related to the tau(3) inflation rul
e for the 3D Penrose tiling patterns. The overlap regions are triacontahedr
on faces, rhombic dodecahedra and rhombic icosahedra, The structure leads t
o a plausible model for the T2 icosahedral quasicrystalline phases.