Abstract. Let A be a finite-dimensional commutative algebra over R and let C r A (U ), C ω (U, A) and O A (U) be the ring of A-differentiable functions of class C r , 0 ≤ r ≤ ∞, the ring of real analytic mappings with values in A and the ring of A-analytic functions, respectively, defined on an open subset U of A n . We prove two basic results concerning A-differentiability and A-analyticity:U) if and only if A is defined over C.