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We extend calculus from smooth manifolds to topological manifolds making use of a theory of generalized functions developed for this aim. Actually such extension fits into a boarder context: the universal construction of a site containing all continuous maps between topological spaces and whose arrows are smooth in the generalized sense. As an application we prove the existence of non singular generalized tangent vector fields on spheres of any dimension, showing how this result is coherent with the non existence of smooth vector fields on spheres of even dimension. Many other applications are outlined or suggested, some of which are under development by the author.
Tommaso Boccellari (Wed,) studied this question.