All left modules over a ring are
flat if and only if the ring is von Neumann regular. In [7], M. Kilp showed that
for a monoid S to be left absolutely flat (i.e., for all left S-sets to be flat)
regularity is necessary but not sufficient. Kilp also proved [8] that every inverse
union of groups is absolutely flat. In the present paper we show that in
fact every inverse semigroup is absolutely flat and that the converse is not
true.