Materials

Materials is tangible elements, data, facts, figures, or information (these, along with equipment and supplies, also may make up inputs required as well as what is to be done to them).

Definition

According to Juran's Quality Handbook by Defeo (7th edition),

Materials. Tangible elements, data, facts, figures, or information (these, along with equipment and supplies, also may make up inputs required as well as what is to be done to them).