International audienceInterpretation methods and their restrictions to polynomials have been deeply used to control the termination and complexity of first-order term rewrite systems. This paper extends interpretation methods to a pure higher order functional language. We develop a theory of higher order functions that is well-suited for the complexity analysis of this programming language. The interpretation domain is a complete lattice and, consequently, we express program interpretation in terms of a least fixpoint. As an application, by bounding interpretations by higher order polynomials, we characterize Basic Feasible Functions at any order