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Timber is basically the name given to wood. It is the wooden content of standing, live trees which is used for fiber or lumber production.
Thus, Timber is essentially tangible. Tangible is the name given to an object that has a physical presence and can be touched and felt. Thus, Timber is also tangible because it has a physical presence and can be touched and felt.
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Obviously its tangible cause it's a tree and you can touch it it has a physical presence.. Here is a pic for you.. Timber tree
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