“…It is well known that a series solution of a convergent ordinary differential equation has certain Gevrey index (see Maillet [10], Mahler [9], Ramis [14], [15], and Malgrange [11]). In a forthcoming paper [5], we prove that the ring of Gevrey power series is, in some sense, closed for ordinary differential equations. Now we are going to prove that the ring of formal power series with fixed s-Gevrey index has in common with the ring of convergent power series the property of any first order and first degree differential equation with coefficients into the ring has a solution in this ring.…”