EN
Extending the construction of the algebra $\hat{𝒢}(M)$ of scalar valued Colombeau functions on a smooth manifold M (cf. [4]), we present a suitable basic space for eventually obtaining tensor valued generalized functions on M, via the usual quotient construction. This basic space canonically contains the tensor valued distributions and permits a natural extension of the classical Lie derivative. Its members are smooth functions depending-via a third slot-on so-called transport operators, in addition to slots one (smooth n-forms on M) and two (points of M) from the scalar case.