Electronic wallet system comprising: n devices (10 - 13) capable of conducting electronic business transaction on an open network (40, 140) and containing a smart card reader (130 - 133), wherein n is superior or equal to 1, said devices being interconnected through a local network; a plurality of smart cards (31 - 3p) representing electronic purses of said system, said purses being able to contain tokens; characterized in that one of said devices comprises an entity (1, 101), called the server of said system, which contains a list of data entries, each entry corresponding to a purse liable to receive tokens from others purses of said system, and in that each of said devices further comprises an entity (21,22,2k; 121-124), called the client, which performs a depositing-crediting operation and a registration operation by communicating with the server via said local network wherein during said depositing-crediting operation in which tokens are transferred from a first purse to a second purse, the client containing one of said smart card readers with said first purse inserted selects, from said list of data entries, said second purse to which tokens will be assigned; the client with said first purse inserted assigns tokens from said first purse to said second purse, said server stores tokens of the depositing operation in the data entry corresponding to said second purse, and when said second purse is present in one of said smart card readers of the client, the client with said second purse inserted credits tokens to said second purse wherein said depositing operation and crediting operation are performed in two different times wherein the first and the second purse are not necessarily simultaneously present in one of said smart card readers. n devices (10 - 13) capable of conducting electronic business transaction on an open network (40, 140) and containing a smart card reader (130 - 133), wherein n is superior or equal to 1, said devices being interconnected through a local network; a plurality of smart cards (31 - 3p) representing electronic purses of said system, said purses being able to contain tokens; characterized in that one of said devices comprises an entity (1, 101), called the server of said system, which contains a list of data entries, each entry corresponding to a purse liable to receive tokens from others purses of said system, and in that each of said devices further comprises an entity (21,22,2k; 121-124), called the client, which performs a depositing-crediting operation and a registration operation by communicating with the server via said local network wherein during said depositing-crediting operation in which tokens are transferred from a first purse to a second purse, the client containing one of said smart card readers with said first purse inserted selects, from said list of data entries, said second purse to which tokens will be assigned; the client with said first purse inserted assigns tokens from said first purse to said second purse, said server stores tokens of the depositing operation in the data entry corresponding to said second purse, and when said second purse is present in one of said smart card readers of the client, the client with said second purse inserted credits tokens to said second purse wherein said depositing operation and crediting operation are performed in two different times wherein the first and the second purse are not necessarily simultaneously present in one of said smart card readers. during said depositing-crediting operation in which tokens are transferred from a first purse to a second purse, the client containing one of said smart card readers with said first purse inserted selects, from said list of data entries, said second purse to which tokens will be assigned; the client with said first purse inserted assigns tokens from said first purse to said second purse, said server stores tokens of the depositing operation in the data entry corresponding to said second purse, and when said second purse is present in one of said smart card readers of the client, the client with said second purse inserted credits tokens to said second purse wherein said depositing operation and crediting operation are performed in two different times wherein the first and the second purse are not necessarily simultaneously present in one of said smart card readers.