The tree code for the approximate evaluation of gravitational forces is ext
ended and substantially accelerated by including mutual cell-cell interacti
ons. These are computed by a Taylor series in Cartesian coordinates and in
a completely symmetric fashion, such that Newton's third law is satisfied b
y construction and that therefore momentum is exactly conserved. The comput
ational effort is further reduced by exploiting the mutual symmetry of the
interactions. For typical astrophysical problems with N = 10(5) and at the
same level of accuracy, the new code is about 4 times faster than the tree
code. For large N, the computational costs are found to scale almost linear
ly with N, which can also be supported by a theoretical argument, and the a
dvantage over the tree code increases with ever larger N.