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Let $X$ be a finite CW complex, with $c_i$ topological cells of dimension $i$ and none above $d$. Its Euler characteristic is the displayed alternating sum. For a finite simplicial complex, $c_i$ counts its $i$-dimensional simplexes, each counted once rather than once for each containing simplex. In dimension two this becomes $V-E+F$. A topological cell's interior is counted; identified parts of its boundary are counted in their own lower-dimensional topological cells.^[ref]

The cellular homology theorem identifies cellular homology with singular homology, so the count equals the alternating rational Betti numbers. These are the free ranks of integral homology; torsion subgroups do not contribute to them. Over any field, the alternating homology dimensions still give the same Euler characteristic, although individual Betti numbers can depend on the field.

A homeomorphism preserves every homology group, hence the Euler characteristic wherever the finite rational Betti number sum is defined. In fact, homotopy invariance of homology makes Euler characteristic invariant under homotopy equivalence. Thus different finite CW complex structures on the same space have equal alternating cell counts.^[ref]