  The nearby S0 galaxy IC 5181 is studied to address the origin of the ionized
gas component that orbits the galaxy on polar orbit. We perform detailed
photometric and spectroscopic observations measuring the surface brightness
distribution of the stars (I-band), ionized gas of IC 5181 (H-alpha narrow
band), the ionized-gas and stellar kinematics along both the major and minor
axis, and the corresponding line strengths of the Lick indices. We conclude
that the galaxy hosts a geometrically and kinematically decoupled component of
ionized gas. It is elongated along the galaxy minor axis and in orthogonal
rotation with respect to the galaxy disk. The result is suggesting that the gas
component is not related to the stars having an external origin. The gas was
accreted by IC 5181 on polar orbits from the surrounding environment.
