Given an o-minimal expansion ℳ of a real closed field R which is not polynomially bounded. Let ${}^{\infty }$ denote the definable indefinitely Peano differentiable functions. If we further assume that ℳ admits ${}^{\infty }$ cell decomposition, each definable closed subset A of Rⁿ is the zero-set of a ${}^{\infty }$ function f:Rⁿ → R. This implies ${}^{\infty }$ approximation of definable continuous functions and gluing of ${}^{\infty }$ functions defined on closed definable sets.