Domain walls are transition layers connecting two limit states in physical models (e.g. ferromagnetic thin films, liquid-crystals...) We study them in a Ginzburg-Landau type model for curl-free vector fields, the so-called Aviles-Giga model, that depends on a small parameter $\varepsilon. $ As $\varepsilon \to 0, $ the limit configurations satisfy the eikonal equation. We develop a theory of...