Abstract. Let T ∈ L(E)n be a commuting tuple of bounded linear operators on a complex Banach space E and let σF(T ) = σ(T ) \ σe(T ) be the non-essential spectrum of T . We show that, for each connected component M of the manifold Reg(σF(T )) of all smooth points of σF(T ), there is a number p ∈ {0, . . . , n} such that, for each point z ∈ M , the dimensions of the cohomology groups