  In this paper, we introduce a notion of a fat CW complex to show that a
closed manifold is a regular CW complex, while it is not always the case if we
discuss about a smooth CW structure, introduced by the first author, instead of
a fat CW structure. We also verify that de Rham theorem holds for a fat CW
complex and that a regular CW complex is reflexive in the sense of Y.~Karshon,
J.~Watts and P.~I-Zemmour. Further, any topological CW complex is topologically
homotopy equivalent to a fat CW complex. It implies that there are lots of
non-manifold examples supporting de Rham theorem.
