  Polar ring galaxies are flattened stellar systems with an extended ring of
gas and stars rotating in a plane almost perpendicular to the central galaxy.
We show that their formation can occur naturally in a hierarchical universe
where most low mass galaxies are assembled through the accretion of cold gas
infalling along megaparsec scale filamentary structures. Within a large
cosmological hydrodynamical simulation we find a system that closely resembles
the classic polar ring galaxy NGC 4650A. How galaxies acquire their gas is a
major uncertainty in models of galaxy formation and recent theoretical work has
argued that cold accretion plays a major role. This idea is supported by our
numerical simulations and the fact that polar ring galaxies are typically low
mass systems.
