1. A method for managing computer files in a first device able to store computer files and able to be connected with at least a second device in order to exchange at least computer files, said first device storing the files according to a first data structure representing a first file tree enabling access to files stored in memory of the first device, the children of the root of the first tree corresponding to a first level of the tree, the children of the first level nodes corresponding to a second level of the tree, and so on, said method comprising the following steps: for a current level of the first tree, receiving data representative of a level of the same rank in a second data structure representing a second file tree enabling access to files stored in the second device, the children of the root of the second tree corresponding to a first level of the tree, the children of the first level nodes corresponding to a second level of the tree, and so on, comparing the current level with the level of the same rank, in the second structure, represented by the data received, in order to determine the presence in the second tree, at the rank level of the current level, of an element that is not found in the first tree at the current level, and if an element of the second tree is not found in the first tree, incorporating a descriptor for this element into the first tree data structure at the current level, said descriptor enabling access to said element from the first tree.