We discuss the tachyon condensation in a single unstable D-brane in the framework of boundary state formulation. The boundary state in the background of the tachyon condensation and the NS B-field is explicitly constructed. We show in both commutative theory and noncommutative theory that the unstable D-branes behaves like an extended object and eventually reduces to the lower dimensional D-branes as the system approaches the infrared fixed point. We clarify the relationship between the commutative field theoretical description of the tachyon condensation and the noncommutative one.

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