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Large functional programs are often constructed by decomposing each big task into smaller tasks which can be performed by simpler functions. This hierarchical style of developing programs has been found to improve programmers' productivity because smaller functions are easier to construct and reuse. However, programs written in this way tend to be less efficient. Unnecessary intermediate data structures may be created. More function invocations may be required.To reduce such performance penalties, Phil Wadler proposed a transformation algorithm, called deforestation, which could automatically fuse certain composed expressions together to eliminate intermediate tree-like data structures. However, his technique is currently safe (terminates with no loss of efficiency) for only a subset of first-order expressions.This paper will generalise the deforestation technique to make it safe for all first-order and higher …