  For a Morse function on a closed orientable Riemannian manifold one
introduces the {\it virtually small spectral package} an analytic object
consisting of a finite number of analytic quantities derived from the pair,
{\it Riemannian metric, Morse function\} which, in principle, can be
calculated. One shows that they determine the {\it Torsion } of the underlying
space, a parallel to the result that the dimensions of the spaces of harmonic
forms calculate the {\it Euler-Poincar\'e characteristic} of the underlying
space and extends the {\it Poincar\'e Duality} between harmonic forms and
between Betti numbers for a closed oriented Riemannian manifold .
