Let Ξ be the fundamental group of a finite connected graph G. Let M be an abelian group. A distribution on the boundary βΞ of the universal covering tree Ξ is an M-valued measure defined on clopen sets. If M has no Ο(G)-torsion, then the group of Ξ -invariant distributions on βΞ is isomorphic to H 1 (G, M).