Lahmar-benbernou A., Martinez A. On Helffer-Sj\"ostrand's Theory of Resonances (47K, LATeX 2e) ABSTRACT. We construct a simplified version of the microlocal theory of resonances given by B. Helffer and J. Sj\"ostrand in \cite{HeSj1}. This new version is based on elementary microlocal exponential estimates, and permits to recover their main results without the use of their special pseudodifferential calculus and Fourier-integral operators.