Abstract: A novel T-S fuzzy system based on multi-resolution analysis was presented. The system was constructed based on multi-resolution analysis theory and localization in time-frequency domains. B-spline functions were taken as scale functions to make use of their compact supporting and multi-resolution characteristics. The approximation property of the system was analyzed theoretically, and the results show that the function set of the system is dense in normed space,LP(E),i.e.with universal approximation property.