Source : Webster's Revised Unabridged Dictionary (1913)

Intangible \In*tan"gi*ble\, a. [Pref. in- not + tangible: cf. F.
   intangible.]
   Not tangible; incapable of being touched; not perceptible to
   the touch; impalpable; imperceptible. --Bp. Wilkins.

         A corporation is an artificial, invisible, intangible
         being.                                   --Marshall.
   -- {In*tan"gi*ble*ness}, n. -- {In*tan"gi*bly}, adv.

Source : WordNet®

intangible
     adj 1: (of especially business assets) not having physical
            substance or intrinsic productive value; "intangible
            assets such as good will" [ant: {tangible}]
     2: incapable of being perceived by the senses especially the
        sense of touch; "the intangible constituent of energy"-
        James Jeans [syn: {impalpable}] [ant: {tangible}]
     3: hard to pin down or identify; "an intangible feeling of
        impending disaster"
     4: lacking substance or reality; incapable of being touched or
        seen; "that intangible thing--the soul" [syn: {nonphysical}]

intangible
     n : assets that are saleable though not material or physical
         [syn: {intangible asset}]