Note that on the most plausible reading of Sen (1985a), he is concerned with the conversion of more tangible resources. There is no reason, however, that we should not be equally concerned with the conversion of more intangible resources, such as human capital and public goods. In distinguishing between human capital and human capabilities, for example, Sen (1997) seems to acknowledge that intangible resources (such as human capital) are merely means to capabilities in the relevant sense.