Webster's English Dictionary

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intangible

1. in.tan.gi.ble \(')in-'tan-j*-b*l\ \-ble-\ aj [F or ML; F, fr. ML 
   intangibilis, fr. L in- + LL tangibilis t]angible : not tangible : 
   IMPALPABLE  - in.tan.gi.ble.ness n
2. intangible n : something intangible; specif : an asset (as goodwill) 
   that is no t corporeal