In contracts governed by the United Nations Convention on Contracts for the International Sale of Goods, the duties of the seller are principally governed by the notion of ‘conformity’. This duty is expansive, imposing an absolute liability for defects that exist when risk passes to the seller, regardless of the fault. This article examines what facts in a case are considered part of the ‘goods’ for the purposes of the conformance duty. In particular, it considers whether it is appropriate in the context of the Convention to deﬁne this term according to a dichotomy between the physical and non-physical things that could form the object of a contract of sale. It is inappropriate to adopt such a general rule.