We develop the boundary string field theory approach to tachyon condensatio
n on the D (D) over bar system. Particular attention is paid to the gauge f
ields, which combine with the tachyons in a natural way. We derive the RR c
ouplings of the system and express the result in terms of Quillen's superco
nnection. The result is related to an index theorem, and is thus shown to b
e exact.