We show that a general control system, that is, a connected manifold M with vector fields X 1 ,…, X k , may be approximated in some precise sense, in the neighbourhood of each point x , by a nilpotent control system. This one consists of T x M and vector fields X ^ 1 , … , X ^ n wich generate a nilpotent Lie algebra g x . If x is a regular point, g x has the same dimension as M , and T x M may be identified with a nilpotent Lie group G x having g x as its Lie algebra. At singular points, T x M may only be identified to a coset space G x / H x . The construction of the Lie algebra Q X is based on a notion of vanishing order for functions at some point x , relative to the vector fields X 1 ,…, X k . In suitable adapted coordinates u 1 ,…, u n , this notion turns out to coincide with the notion of quasi-homogeneous degree obtained by attributing some weights w 1 , ..., w n to the variables u 1 , ..., u n . These notions originate from the work of Rothschild and Stein about hypoelliptic differential equations [4], but here they are given a new, more intrinsic, presentation. As an example of the use of g x as an infinitesimal, or tangent, model, and of the notion of quasi-homogeneity, which plays an essential role in its definition, we compute a bound for the degree of nonholonomy for a controllable polynomial system control on R n .