This intentional in-existence is characteristic exclusively of mental phenomena. No physical phenomenon exhibits anything like it. We can, therefore, define mental phenomena by saying that they are those phenomena which contain an object intentionally within themselves. (PES 89)

Here the following points must be noted:

2. Brentano seems to regard his three characterisations of intentionality - which can also be translated as [A] relation to a content, [B] direction to an object and [C] immanence of the object - as equivalent. In particular, he does not distinguish between the concepts of content and object, for he thinks that the object is in the mind and can thus be referred to also as the content.