The present document contains the overall end to end M2M functional architecture@ including the identification of the functional entities and the related reference points. The M2M functional architecture is designed to make use of an IP capable underlying network including the IP network service provided by 3GPP@ TISPAN and 3GPP2 compliant systems. The use of other IP capable networks is not intentionally excluded. Non IP data services are used in the context of the present document for the purpose of out of band communication. Details of such usage are not depicted in the present document.