  We show that it is possible to formulate a gauge theory starting from a local
action at the ultraviolet (UV) momentum cutoff which is BRS invariant. One has
to require that fields in the UV action and the fields in the effective action
are not the same but related by a local field transformation. The few relevant
parameters involved in this transformation (six for the $SU(2)$ gauge theory),
are perturbatively fixed by the gauge symmetry.
