The “Soft Torus”
is defined
to be the universal
-algebra
generated by a pair of unitaries for which the commutator has norm less than or equal to
. We show that
the
-theory of
is naturally isomorphic
to the
-theory
of the algebra of continuous functions on the two-torus although these algebras are
not homotopically equivalent. This result is applied to give a new proof of
the equality of certain invariants associated to almost commuting unitary
matrices.