  We discuss the tachyon condensation in a single unstable D-brane in the
framework of boundary state formulation. The boundary state in the background
of the tachyon condensation and the NS B-field is explicitly constructed. We
show in both commutative theory and noncommutative theory that the unstable
D-branes behaves like an extended object and eventually reduces to the lower
dimensional D-branes as the system approaches the infrared fixed point. We
clarify the relationship between the commutative field theoretical description
of the tachyon condensation and the noncommutative one.
