**DIPS 3/96**[tex source, PostScript, dvi]-
**Title:**Poincar\'e $\delta$-lemma for smooth algebras**Author:**I. S. Krasil'shchikThe Poincar\'e $\delta$-lemma (stable triviality of Spencer cohomology groups) for smooth algebras is proved.

**To appear**in Acta Applicandae Math.8 pages. LaTeX, XYpic. To compile source files (

**.tex**) one needs the title page style files titlatex.tex.