An all sky map of the apparent temperature and optical depth of thermal dust emission is constructed using the Planck-HFI (350μm to 2 mm) andIRAS(100μm) data. The optical depth maps are correlated with tracers of the atomic (Hi) and molecular gas traced by CO. The correlation with the column density of observed gas is linear in the lowest column density regions at high Galactic latitudes. At high NH, the correlation is consistent with that of the lowest NH, for a given choice of the CO-to-H2 conversion factor. In the intermediate NH range, a departure from linearity is observed, with the dust optical depth in excess of the correlation. This excess emission is attributed to thermal emission by dust associated with a dark gas phase, undetected in the available Hi and CO surveys. The 2D spatial distribution of the dark gas in the solar neighbourhood (|bII| > 10°) is shown to extend around known molecular regions traced by CO. The average dust emissivity in the
