  The observation of counter rotation in galaxies (i.e. gas that rotates in the
opposite direction to the stellar component or two co-spatial stellar
populations with opposite rotation) is becoming more commonplace with modern
integral field spectroscopic surveys. In this paper we explore the emergence of
counter-rotation (both stellar and gaseous) in S0 galaxies from
smoothed-particle hydrodynamics simulations of 1/10 mass ratio minor mergers
between a 10^10.8 solar mass disk galaxy with a bulge-to-total ration of 0.17
and a gas rich companion (gas-to-stellar mass fraction of 5.0). These
simulations include a self-consistent treatment of gas dynamics, star
formation, the production/destruction of H2 and dust, and the time evolution of
the interstellar radiation field. We explore the effect of retrograde versus
prograde obits, gas and bulge mass fractions of the primary galaxy, and orbital
parameters of the companion. The key requirement for producing counter rotation
in stars or gas in a merger remnant is a retrograde primary, while the relative
spin of the companion affects only the radial extent of the accreted gas. We
also find that including a significant amount of gas in the primary can prevent
the emergence of counter-rotating gas, although accreted stars retain
counter-rotation. Bulge mass and orbit have a secondary effect, generally
influencing the final distribution of accreted stars and gas within the
framework outlined above. In addition to our primary focus of counter-rotating
components in galaxies, we also make some predictions regarding the SFRs, H2
distributions, and dust in minor merger remnants.
