We propose field theoretical models living on the non-commutative space with a non-constant non-commutativity parameter $\Theta(x)$ which satisfy two main requirements. First, the theory is gauge invariant and second, in the commutative limit, $\Theta \to 0$, it reproduces the standard commutative U(1) gauge theory. In this talk I will describe the general construction working for arbitrary $\Theta(x)$ and will provide an explicit example of gauge theory on the rotationaly invariant non-commutative space, for which, $\Theta^{ij}(x)=\varepsilon^{ijk}x_k $.