  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.
