在经济学和会计学上，商品（英语：Good），或物品、货物，是一种用于满足购买者欲望和需求的产品，同时提供效用，例如为购物的消费者提供效用。狭义概念中的商品是一种有形的物质产品，区别于无形的服务。就其本身而论，商品能以有形的方式交付给购买者，并且它的所有权也一并由销售者转移给了顾客。例如，苹果是有形的商品，相对而言，理发则是一种无形的服务。虽然在经济理论中，所有物品被认为是有形的 ，在现实中某些类别的物品，如信息，只以无形资产形式存在。举例来说，苹果是有形物体，而新闻属于一种无形的物品，并且只能通过媒介接收，如印刷、广播或网络。

In economics, a good is a material that satisfies human wants and provides utility, for example, to a consumer making a purchase. A common distinction is made between 'goods' that are tangible property and services, which are non-physical. Commodities may be used as a synonym for economic goods but often refer to marketable raw materials and primary products. A consumable item that is useful to people but scarce in relation to its demand, so that human effort is required to obtain it. In contrast, free goods, such as air, are naturally in abundant supply and need no conscious effort to obtain them.