Most of the normal matter in the universe is in gaseous form. Stars form in galaxies when some of this gas settles into the central regions of their potential wells. In this talk, I will discuss the distribution of gas in and around galaxies in the nearby universe using ultraviolet absorption line and hydrogen emission line observations. The gas surrounding the Milky Way will be compared to other galaxies, and the gas within dwarf galaxies, the smallest galaxies in the universe, will be considered in the context of the gas surrounding larger galaxies. The flow of gaseous matter dictates the structure and fate of all types of galaxies.