[n] assets that are saleable though not material or physical
[adj] lacking substance or reality; incapable of being touched or seen; "that intangible thing--the soul"
[adj] hard to pin down or identify; "an intangible feeling of impending disaster"
[adj] incapable of being perceived by the senses especially the sense of touch; "the intangible constituent of energy"- James Jeans
[adj] (of especially business assets) not having physical substance or intrinsic productive value; "intangible assets such as good will"