Combinatorial realization of the Thom-Smale complex via discrete Morse theory

In the case of smooth manifolds, we use Forman’s discrete Morse theory to realize combinatorially any Thom-Smale complex coming from a smooth Morse function by a couple triangulation-discrete Morse function. As an application, we prove that any Euler structure on a smooth oriented closed 3-manifold has a particular realization by a complete matching on the Hasse diagram of a triangulation of the manifold.