Hope this isn't a duplicate.
Let $f : \Bbb R \to \Bbb R$ be a function. Let $D(f) = \{x \in \Bbb R : f$ is discontinuous at $x\} $ and $N(f) = \{x \in \Bbb R : f $ is not differentiable at $x \}$ .
It is easy to prove that $D(f)$ is an $F_{\sigma}$ set i.e. can be expressed as a (at most) Countable union of closed sets (possibly empty). Now considering $N(f)$ , since by definition, $D(f) \subseteq N(f) $ , it follows that $N(f)$ contains an at most Countable union of closed sets(possibly empty). In case we further assume that $f$ is convex , it can be proved that $N(f)$ is at most countable.
But my question is what can be said about the structure of $N(f)$ when $f$ is considered in full generality i.e. all we are assuming is that $f : \Bbb R \to \Bbb R$ is a function and no other added restriction is posed on $f$ .