Abstract: In the 1970s, Cappell defined the obstruction groups UNil_n, containing the obstruction to splitting a homotopy equivalence of (n-1)-dimensional manifolds along a codimension 1 submanifold. Separate consideration was given to the cases of n being odd and n being even. I shall describe the algebraic definition of the UNil groups and the construction of the splitting obstruction, including a new definition when n is odd using the algebraic theory of surgery of Ranicki.