What is the difference between a service and a good? When answering questions like these, I attempt to look at things from a simplified view. I try to stay away from complexity and decompose or deconstruct the parts of an answer to its most basic form. As a result, for me the difference between a service and good is very simple. A service is intangible (an abstraction or an idea) while a good is tangible (having physical characteristics). In terms of the creation or production of each, they are both “manufactured” or “created” using the exact same approach. Raw materials are “processed” into a finished output. So both services and goods could be considered “products” of a manufacturing “process.” In this way services and goods are the same thing. The difficulty arises for many people when it comes to the idea of “manufacturing” services. Because they can see, taste, smell or feel a service as it makes its way through the “manufacturing” process, they end up thinking or believing that