Define a smooth manifold to be a ringed space (a Hausdorff, second countable, $n$-manifold) that is locally isomorphic (as a ringed space) to the sheaf of smooth real valued functions on some open $U \subseteq \mathbb{R}^n$.
Similarly, a differentiable manifold is a ringed $n$-manifold locally isomorphic to the sheaf of differentiable real valued functions on some open $U \subseteq \mathbb{R}^n$. EDIT: I should also mention the sections of these sheafs are actually real valued functions defined on the open subsets of the space.
I believe I've been told that the two notions are actually equivalent; that is, a differentiable structure can be shown to be smooth. I've heard this is a difficult result.