  Kinematical decoupling between two components of a galaxy suggests the
occurrence of a second event. In disk galaxies it is usually observed as a
counterrotation of the stellar disk with respect to the gaseous component
and/or with respect to a second stellar disk. We discuss here three cases of
kinematical orthogonal decoupling of the innermost region of the spheroidal
component with respect to the disk (or ring) component in the two Sa spirals
NGC 4698 and NGC 4672, and in the elliptical galaxy with a polar ring AM
2020-504. Moreover the major axis of the disk (or ring) component forms an
angle of 90 degrees with the major axis of the bulge (or elliptical) component.
The above phenomena lead us to face a scenario in which the disk of a spiral
galaxy might have been formed as a second event by accretion around a
pre-existing bare spheroid.
