The notion of tangent winding
number of a regular closed curve on a compact 2-manifold M is investigated, and
related to the notion of obstruction to regular homotopy. The approach is
via oriented intersection theory. For N, a 2-manifold with boundary and
F : N → M a smooth branched mapping, a theorem is proved relating the
total branch point multiplicity of F and the tangent winding number of
F|∂N. The theorem is a generalization of the classical Riemann-Hurwitz
theorem.