Title: On Commuting and Non-Commuting Complexes (to appear in Journal of Algebra) Authors: Jonathan Pakianathan and Erg\"un Yal\c c\i n 2000 Mathematics Subject Classification. Primary: 20J05; Secondary: 06A09, 05E25. Addresses: Department of Mathematics University of Rochester N.Y., U.S.A. Department of Mathematics Bilkent University Ankara, Turkey Abstract: In this paper we study various simplicial complexes associated to the commutative structure of a finite group $G$. We define $NC(G)$ (resp. $C(G)$) as the complex associated to the poset of pairwise non-commuting (resp. commuting) sets of nontrivial elements in $G$. We observe that $NC(G)$ has only one positive dimensional connected component, which we call $BNC(G)$, and we prove that $BNC(G)$ is simply connected. Our main result is a simplicial decomposition formula for $BNC(G)$ which follows from a result of A. Bj\"orner, M. Wachs and V. Welker on inflated simplicial complexes. As a corollary we obtain that if $G$ has a nontrivial center or if $G$ has odd order, then the homology group $H_{n-1}(BNC(G))$ is nontrivial for every $n$ such that $G$ has a maximal noncommuting set of order $n$. We discuss the duality between $NC(G)$ and $C(G)$, and between their $p$-local versions $NC_p(G)$ and $C_p(G)$. We observe that $C_p(G)$ is homotopy equivalent to the Quillen complexes $A_p(G)$, and obtain some interesting results for $NC_p(G)$ using this duality. Finally, we study the family of groups where the commutative relation is transitive, and show that in this case, $BNC(G)$ is shellable. As a consequence we derive some group theoretical formulas for the orders of maximal non-commuting sets.