Tangible means physical: anything physical--artwork, jewlery, or, yes, bars of silver, would be tanglible property. ("Intangible" property are rights, like the right to collect royalties on a book [the book itself if tangible; the right to royalties is not] or from a patent.) Also, as a general matter, *any* assets owned by a decedent (person who died), whether tanglible or intangible, are considered property of the estate for protabe purposes.