  In this Note, we propose a line bundle approach to odd-dimensional analogues
of generalized complex structures. This new approach has three main advantages:
(1) it encompasses all existing ones; (2) it elucidates the geometric meaning
of the integrability condition for generalized contact structures; (3) in light
of new results on multiplicative forms and Spencer operators, it allows a
simple interpretation of the defining equations of a generalized contact
structure in terms of Lie algebroids and Lie groupoids.
