%0 Journal Article %T Non-commutative Reidemeister torsion and Morse-Novikov theory %A Takahiro Kitayama %J Mathematics %D 2009 %I arXiv %X Given a circle-valued Morse function of a closed oriented manifold, we prove that Reidemeister torsion over a non-commutative formal Laurent polynomial ring equals the product of a certain non-commutative Lefschetz-type zeta function and the algebraic torsion of the Novikov complex over the ring. This paper gives a generalization of the result of Hutchings and Lee on abelian coefficients to the case of skew fields. As a consequence we obtain a Morse theoretical and dynamical description of the higher-order Reidemeister torsion. %U http://arxiv.org/abs/0906.4174v5