Let $R$ be a commutative ring with identity. A unit $u$ of $R$ is called exceptional if $1-u$ is also a unit. When $R$ is a finite commutative ring, we determine the additive and multiplicative structures of its exceptional units; and then as an application we find a necessary and sufficient condition under which $R$ is generated by its exceptional units.

11 pages, to appear in Publicationes Mathematicae Debrecen