We study the derivative expansion for the effective action in the framework
of the exact renormalization,group for a single component scalar theory. B
y truncating the expansion to the first two terms, the potential U-k and th
e kinetic coefficient Z(k), our analysis suggests that a set of coupled dif
ferential equations for these two functions can be established under certai
n smoothness conditions for the background field and that sharp and smooth
cutoff give the same result. In addition we find that, differently from the
case of the potential, a further expansion is needed to obtain the differe
ntial equation for Z(k), according to the relative weight between the kinet
ic and the potential terms. As a result, two different approximations to th
e Z(k) equation are obtained. Finally a numerical analysis of the coupled e
quations for U-k and Z(k) is performed at the non-Gaussian fixed point in D
< 4 dimensions to determine the anomalous dimension of the field. [S0556-2
821(99)00316-1].