Title: The Euler Class of a Subset Complex Authors: Asl\i \ G\"{u}\c{c}l\"{u}kan and Erg\"{u}n Yal\c{c}\i n Address: Asli G\" u\c cl\" ukan, Department of Mathematics, Bilkent University, Bilkent, Ankara, Turkey. Current Address (until May 2008): University of Rochester, Department of Mathematics, Rochester, NY, USA Address: Erg\" un Yal\c c\i n, Department of Mathematics, Bilkent University, Bilkent, Ankara, Turkey. Current Address (until August 2008): McMaster University, Department of Mathematics and Statistics, Hamilton, ON, Canada. Status of the paper: Submitted. Abstract: The subset complex $\Delta(G)$ of a finite group $G$ is defined as the simplicial complex whose simplices are nonempty subsets of $G$. The oriented chain complex of $\Delta(G)$ gives a $\mathbb{Z}G$-module extension of $\mathbb{Z}$ by $\tilde{\mathbb{Z}}$ where $\tilde{\mathbb{Z}}$ is a copy of integers on which $G$ acts via the sign representation of the regular representation. The extension class $\zeta_{G} \in \mathrm{Ext}_{\mathbb{Z}G}^{|G|-1}(\mathbb{Z}, \tilde{\mathbb{Z}})$ of this extension is called the Ext class or the Euler class of the subset complex $\Delta (G)$. This class was first introduced by Reiner and Webb \cite{Reiner-Webb} who also raised the following question: What are the finite groups for which $\zeta_{G}$ is nonzero? In this paper, we answer this question completely. We show that $\zeta_G$ is nonzero if and only if $G$ is an elementary abelian $p$-group or $G$ is isomorphic to $\ZZ /9$, $\mathbb{Z}/4 \times \mathbb{Z}/4$, or $(\mathbb{Z}/2)^n \times \mathbb{Z}/4$ for some integer $n\geq 0$. We obtain this result by first showing that $\zeta _G$ is zero when $G$ is a nonabelian group, then by calculating $\zeta _G$ for specific abelian groups. The key ingredient in the proof is an observation by Mandell which says that the Ext class of the subset complex $\Delta (G)$ is equal to the (twisted) Euler class of the augmentation module of the regular representation of $G$. We also give some applications of our results to group cohomology, to filtrations of modules, and to the existence of Borsuk-Ulam type theorems.