2 在 B2C 部分，最具代表性的案例是 Apple 公司的 iPod，被 Theodore Levitt 称之为「商品无形化（product intangible）的最佳 典范，因为与其说 Apple 是在贩卖一种终端设备，不如说 Apple 是藉 iPod 提供可方便下载取得的随身数位影音服务；相较于.
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Intangible Product 无形产品
It had taken product can give a person a kind of hinted that was reminiscent of can provide tangible and intangible benefits, this benefits usually by the image of the said.
它所拍摄的产品能给人一种暗示，使人联想到能提供有形和无形的好处，这种好处一般是通过形象来表示的。
To development project, the key of project management is to how to transfer the intangible technic to substantial product or service.
对于开发项目而言，如何将无形的技术转化为有形的产品或服务是其项目管理的重点。
Being intangible product with zero marginal cost, software's quality management is more difficult than physical product, and should place more focus on the process quality and process quality control.
软件是一零边际成本的无形产品，其质量管理要较实物产品的质量管理更难以进行，需要对过程质量及过程质量控制更加关注。
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