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Again we start with a C < sup >∞</ sup > manifold, M, and a point, x, in M. Consider the ideal, I, in C < sup >∞</ sup >( M ) consisting of all functions, ƒ, such that ƒ ( x ) = 0.
Then I and I < sup > 2 </ sup > are real vector spaces, and T < sub > x </ sub > M may be defined as the dual space of the quotient space I / I < sup > 2 </ sup >.
This latter quotient space is also known as the cotangent space of M at x.

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