Abstract. Given an o-minimal expansion M of a real closed field R which is not polynomially bounded. Let P ∞ denote the definable indefinitely Peano differentiable functions. If we further assume that M admits P ∞ cell decomposition, each definable closed subset A of R n is the zero-set of a P ∞ function f : R n → R. This implies P ∞ approximation of definable continuous functions and gluing of P ∞ functions defined on closed definable sets.1. Introduction. In the present paper we discuss the zero-set property of indefinitely Peano differentiable functions in connection with o-minimality. Let R be a fixed real closed field and M be an o-minimal expansion of R. In the following, "definable" always means "definable with parameters in M". We further assume the reader to be familiar with the basic properties of o-minimal structures (see for example [3] Let R n be endowed with the Euclidean R-norm · and the corresponding topology (an R-norm has the same definition as the norm just taking its values in R). Peano differentiability can be seen as the natural generalisation of Fréchet differentiability to higher-in our case infinite-order. Indefinitely Peano differentiable functions are functions which have an infinite Taylor series at every point of their domain. More precisely: