We define a sub-conformal structure on a contact distribution over a s
mooth manifold and find a complete set of local invariants. This struc
ture is shown to be a generalization of CR structures and the sub-conf
ormal invariants reduce to the CR invariants in that case. It includes
a class of almost CR structures which arise naturally as hypersurface
s of almost complex manifolds. The main difficulty of our construction
is that, contrary to the integrable CR case, the appropriate bundle o
f coframes where the invariants are defined is not a G-structure.