in·tan·gi·ble /(ˌ)ɪnˈtænʤəbəl/
  (a.)難以明瞭的,無形的
  In·tan·gi·ble a.  Not tangible; incapable of being touched; not perceptible to the touch; impalpable; imperceptible.
     A corporation is an artificial, invisible, intangible being.   --Marshall.
  -- In*tan*gi*ble*ness, n. -- In*tan*gi*bly, adv.
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  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]
       n : assets that are saleable though not material or physical
           [syn: intangible asset]