By an open neighbourhood in ℂⁿ of an open subset Ω of ℝⁿ we mean an open subset Ω' of ℂⁿ such that ℝⁿ ∩ Ω' = Ω. A well known result of H. Grauert implies that any open subset of ℝⁿ admits a fundamental system of Stein open neighbourhoods in ℂⁿ. Another way to state this property is to say that each open subset of ℝⁿ is Stein. We shall prove a similar result in the subanalytic category: every subanalytic open subset in a paracompact real analytic manifold M admits a fundamental system of subanalytic...