L'intangibilité d'un service est souvent assimilée à sa nature immatérielle, dans une vision réductrice du concept. Cet article défend une définition plus large de l'intangibilité, basée sur une composante physique et mentale. Dans cette perspective, une échelle de mesure de 7 items est développée, et confirme la structure bidimensionnelle du concept. Les indicateurs classiques de validation attestent la qualité psychométrique de l'échelle. L'article présente également les implications managériales, et la pertinence d'un double continuum d'intangibilité s'appliquant tant aux services qu'aux produits.
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