Abstract. Modules and linking are usually formalized by encodings which use the λ-calculus, records (possibly dependent), and possibly some construct for recursion. In contrast, we introduce the m-calculus, a calculus where the primitive constructs are modules, linking, and the selection and hiding of module components. The m-calculus supports smooth encodings of software structuring tools such as functions (λ-calculus), records, objects (ς-calculus), and mutually recursive definitions. The m-calculus can also express widely varying kinds of module systems as used in languages like C, Haskell, and ML. We prove the mcalculus is confluent, thereby showing that equational reasoning via the m-calculus is sensible and well behaved.
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