Suppose $X$ is an infinite countable CW complex which satisfies the following property: for all $k$-cells $e$, the number of $(k+1)$-cells incident to $e$ is at most $c_k$, where the latter is some number that depends on $k$. Let $X_k$ be the set of $k$-cells. Let $\ell^2_k(X)$ be the set of functions $a_k : X_k \to \Bbb R$, such that the series $$ \sum_{e \in X_k} a_k(e)^2 $$ converges (this implicitly makes use of the counting measure on $X_k$). Then the incidence bound assumption implies that coboundary operator $$ \delta: \ell^2_k(X) \to \ell^2_{k+1}(X) $$ is defined (this uses the same formula that arises when defining the cellular cochain complex of $X$). When $\dim X =1$ this construction was introduced by Dodziuk and Kendall in Dodziuk, J.(1-CUNYG); Kendall, W. S.(4-STRA) Combinatorial Laplacians and isoperimetric inequality. From local times to global geometry, control and physics (Coventry, 1984/85), 68–74, Pitman Res. Notes Math. Ser., 150, Longman Sci. Tech., Harlow, 1986. **Questions** 1. Has this construction been investigated in the generality described above? 2. How is the cohomology of this complex related to the usual cellular cohomology of $X$? 3. Is there a set of reasonable conditions on $X$ which guarantee that this cohomology is finite dimensional? 4. How does the above relate to other notions of $L^2$-cohomology?