International audienceThe model behind functional programming languages is the closed $λ$-calculus, that is, the fragment of the $λ$-calculus where evaluation is weak (i.e. out of abstractions) and terms are closed. It is well-known that the number of $β$ (i.e. evaluation) steps is a reasonable cost model in this setting, for all natural evaluation strategies (call-by-name / value / need). In this paper we try to close the gap between the closed $λ$-calculus and actual languages, by considering an extension of the $λ$-calculus with pattern matching. It is straightforward to prove that $β$ plus matching steps provide a reasonable cost model. What we do then is finer: we show that $β$ steps only, without matching steps, provide a reasonable c...