Intangibles are qualities in an individual or group of individuals, especially those organized in an official group (e.g. a sports team or office) which affect performance but are not directly measurable. They are often cited as a reason for performance which is surprisingly better or worse than expected. For example, no particular player on a sports team might be seen as a standout player, but as a group they might be able to defeat teams who are seen as superior in skill. Intangibles are often broken down into categories of abstract nouns including ability to work as a team, dedication and effort, and so on.

• In the business world, intangibles are commonly referred to as intangible assets or intellectual capital.
• Intangibles that are legally created are referred to as intellectual property.

See capital asset for intangibles issues that arise in accounting, including a more detailed sports example.

See capital (economics) for issues that arise in economics, including a more detailed breakdown of types of assets.