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}]
Source: WordNet® 2.0