 Also in the spirit of this counterattack, Fechner sets out a definition of matter which spurns any philosophical account of it. Matter is defined as what resists the sense of touch; it is nothing more nor less than “tangibility” (Handgreiflichkeit) (Atom: 90). In response to the philosopher, who asks what is it that is so tangible, Fechner replies that it is nothing more than what he feels and what he infers from that feeling (Atom: 92). Fechner does not then allow the philosopher to speculate about the sources or conditions of that feeling. Rather, he claims the very idea that there is something behind this feeling, that there is a reality that that makes it possible, is an illusion (Atom: 94). 