Polar ring galaxies are flattened stellar systems with an extended ring of gas and stars rotating in a plane almost perpendicular to the central galaxy. We show that their formation can occur naturally in a hierarchical universe where most low mass galaxies are assembled through the accretion of cold gas infalling along megaparsec scale filamentary structures. Within a large cosmological hydrodynamical simulation we find a system that closely resembles the classic polar ring galaxy NGC 4650A. How galaxies acquire their gas is a major uncertainty in models of galaxy formation and recent theoretical work has argued that cold accretion plays a major role. This idea is supported by our numerical simulations and the fact that polar ring galaxies are typically low mass systems.

4 pages, 5 figures, stability of the ring discussed, minor changes to match the accepted version by ApJL. A preprint with high-resolution figures is available at http://krone.physik.unizh.ch/~andrea/PolarRing/PolarRing.ps