Black's Law Dictionary, Sixth Edition, page 1456:

tangible.  Having or possessing physical form.  Capable of being touched and seen; perceptible to the touch; tactile; palpable; capable of being possessed or realized; readily apprehensible by the mind; real; substantial.

[Black's Law Dictionary, Sixth Edition, page 1456]

---

Black's Law Dictionary, Sixth Edition, p. 1456:

tangible assets.  Assets with physical existence (e.g. cash, real estate, equipment) and which are not held for resale.  Although accounts receivable do not appear to have a physical existence, they are considered to be tangible assets on the balance sheet.

[Black's Law Dictionary, Sixth Edition, p. 1456]