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Locally ringed spaces have just enough structure to allow the meaningful definition of tangent spaces.
Let X be locally ringed space with structure sheaf O < sub > X </ sub >; we want to define the tangent space T < sub > x </ sub > at the point x ∈ X.
Take the local ring ( stalk ) R < sub > x </ sub > at the point x, with maximal ideal m < sub > x </ sub >.
Then k < sub > x </ sub > := R < sub > x </ sub >/ m < sub > x </ sub > is a field and m < sub > x </ sub >/ m < sub > x </ sub >< sup > 2 </ sup > is a vector space over that field ( the cotangent space ).
The tangent space T < sub > x </ sub > is defined as the dual of this vector space.

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