  We present new high-resolution observations of the center of the late-type
spiral M100 (NGC 4321) supplemented by 3D numerical modeling of stellar and gas
dynamics, including star formation (SF). NIR imaging has revealed a stellar
bar, previously inferred from optical and 21 cm observations, and an
ovally-shaped ring-like structure in the plane of the disk. The K isophotes
become progressively elongated and skewed to the position angle of the bar
(outside and inside the `ring') forming an inner bar-like region. The galaxy
exhibits a circumnuclear starburst in the inner part of the K `ring'. Two
maxima of the K emission have been observed to lie symmetrically with respect
to the nucleus and equidistant from it slightly leading the stellar bar. We
interpret the twists in the K isophotes as being indicative of the presence of
a double inner Lindblad resonance (ILR) and test this hypothesis by modeling
the gas flow in a self-consistent gas + stars disk embedded in a halo, with an
overall NGC4321-like mass distribution. We have reproduced the basic morphology
of the region (the bar, the large scale trailing shocks, two symmetric K peaks
corresponding to gas compression maxima which lie at the caustic formed by the
interaction of a pair of trailing and leading shocks in the vicinity of the
inner ILR, both peaks being sites of SF, and two additional zones of SF
corresponding to the gas compression maxima, referred usually as `twin peaks').
