Some sociologists like Ogburn and Nimkoff divides culture into two parts namely material and non-material. Material culture consists of concrete and tangible objects like tools, implements, furniture, automobiles, books, buildings, dams etc. These concrete and tangible objects are man-made. It is concerned with the external, mechanical and utiliaration object! It includes technical and material objects like, a printing press, a telephone, a television tractor etc. It is referred to as civilisation.
Non-material culture consists of intangible and abstract objects. In includes customs, tradition, habits, manners, attitude, beliefs, language, literature, art, law, religion etc. It is something internal and reflects the inward nature of man.