We show that the decay of the D2-(D2) over bar system with large worldvolum
e magnetic fields can be described in noncommutative gauge theory. Tachyon
condensation in this system describes the annihilation of D2-(D2) over bar
into D0 branes. From the (2 + 1)-dimensional point of view, this is the dec
ay of a nonabelian magnetic flux into vortices. The semiclassical approxima
tion is valid over a long period of the decay. Our analysis allows us to cl
arify earlier results in the literature related to tachyon condensation and
noncommutative gauge theory. (C) 2001 Elsevier Science B.V. All rights res
erved.