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The -Index Theorem of Atiyah \cite{atiyah} expresses the index of an elliptic operator on a closed manifold in terms of the -equivariant index of some regular covering of , with the group of covering transformations. Atiyah’s proof is analytic in nature. Our proof is algebraic and involves an embedding of a given group into an acyclic one, together with naturality properties of the indices.

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