We de ne a complex R=J of graded modules on a d-dimensional simplicial complex , so that the top homology module of this complex consists of piecewise polynomial functions (splines) of smoothness r on the cone of . In a series of papers ([4], [5], [6]), Billera and Rose used a similar approach to study the dimension of the spaces of splines on , but with a complex substantially di erent fromR=J...