We say that a topological $n$-manifold $N$ is a cubical $n$-manifold if it is contained in the $n$-skeleton of the canonical cubulation $\mathcal{C}$ of ${\mathbb{R}}^{n+k}$ ($k\geq1$). In this paper, we prove that any closed, oriented cubical $2$-manifold has a transverse field of 2-planes in the sense of Whitehead and therefore it is smoothable by a small ambient isotopy.
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