When we talk about the tangible aspects of a product or service, we are referring to the aspects that can be readily perceived, especially by the sense of touch. Tangible aspects are associated with mass or matter, for example the shape of the table or the roominess of the interior of the airplane. Although services have matter associated with them (for example, equipment), they are usually less tangible than products.

Opportunities for improvement can be found by embellishing the product with intangible aspects. Three ways to accomplish this are: miniaturization, providing information (electronically or otherwise), or developing producer/customer relationships. For mature products, this may be the primary way to change customer expectations. For many years the tangible aspects of computers (for example, their size) were the focus of improvements in quality. Today clones of all types are available at low prices. The intangible aspects of the software that runs on the computers have become more important.