2026-07-072026-07-07http://salesiana.dossiersoluciones.com/handle/123456789/59872We consider the closed orbit structure of generic gradient flows of Morse closed 1-forms. The torsion of a chain homotopy equivalence between the Novikov complex and the completed simplicial chain complex of the universal cover detects the eta function of the flow. We extend this result to arbitrary Morse closed 1-forms. The case of rational forms was considered by A. Pajitnov.26 pages, 2 figures, Latex, to appear in Forum MathematicumDifferential GeometryK-Theory and Homology57R70 (primary) 57R25 (secondary)text