Write a selection of nouns, both tangible and intangible, on a blackboard or whiteboard. For example, "ball" (tangible), "anger" (intangible), "airplane" (tangible) and "dream" (intangible) are all words students in grades two and higher can conceptualize. Ask students which things they can touch. Circle the words students say are touchable, correcting any wrong answers.
Explain that nouns you can touch are called "tangible" and nouns you cannot touch are called "intangible." Write the two definitions of the words on the board and have students copy them into their notebooks.
Instruct students to generate their own list of tangible and intangible nouns based on items and concepts in the classroom. Divide students in pairs to share and compare lists. Take up the lists as a class by generating a comprehensive list on the board of all words students brainstormed, discussing and correcting wrong answers.
Distribute a paragraph of writing and have students put a square around all tangible nouns and circle all intangible nouns. Take up the answers as a class after students work on this task independently.