Due to their universal approximation, fuzzy system with B-spline membership functions and CMAC neural network with B-spline basis functions have been extensively used in control. In many practical applications, they are desired to approximate not only the assigned smooth function as well as its derivatives. In this paper, by designing a fuzzy system and CMAC neural network with B-spline basis functions, we prove that such a fuzzy system and CMAC can universally approximate a smooth function and its derivatives, i.e, for a given accuracy, we can approximate an arbitrary smooth function by such a fuzzy system and CMAC that not only the function is approximate within this accuracy, but its derivatives are approximated as well. The conclusions here provide solid theoretical foundation for their extensive applications.