The difference between the two is that they have different forms of existence and different definitions.

1. Different forms of existence: Intangible resources do not have a physical form, while tangible resources have a physical form.

2. Different definitions: Tangible resources refer to resources that are visible and can be measured directly with money, mainly including material resources and financial resources, organizational resources, technical resources, land, office buildings, factories, workshops, Machinery and equipment. Intangible resources refer to resources that have been accumulated by enterprises over a long period of time, have no physical form, and cannot be accurately measured with money, including brands, goodwill, technology, patents, trademarks, corporate capabilities, and corporate culture.