A compact chain of Sobolev type Hilbert spaces , n integer, is introduced that is invariant with

respect to the Fourier transform ℱ. The spaces are related to powers of the adjoint of the so-called tempered derivative introduced in the sequential approach to distributions. It turns out that the intersection of all these Hilbert spaces coincides with the space of rapidly decaying C∞-functions and their union leads to the space of tempered distributions. Moreover, the naturally induced convergence concepts coincide with the usual ones. The approach provides not only a new and arguably more elementary approach to distributions it also provides a deeper insight into the action of the Fourier transform which is a unitary mapping in each space of the chain. Finally the Schwartz distributions are incorporated in the approach as locally tempered distributions.