The field of interaction system is very wide from the mouse to the data glove while in passing by the cubic mouse [7], metaphors ("WIM" [17], voodoo Dolls [13]) and tangible user interface. In these systems of interaction, the designer of these interfaces seek to simplify the interaction by using human knowledge in order to create behavioral interface. In this paper we propose a new kind of tangible interface based on the handling of physical object that we call "interacteurs". In that goal, after a short introduction on the context of the study, we introduce the concept of Tangible User Interface with samples. Then, we present our reflexion on TUI for Handling : from the hardware to the software. For that, we define a typology of interacteurs based on concept proposed in Design For Assembly (DFA) methors, and we explain our idea of a tangible user interface: ESKUA.