The following two chapters discuss tangible and intangible cultural heritage. In some ways, tangible cultural heritage represents the hardware of the community, while intangible cultural heritage represents community software. Because tangible cultural heritage includes all assets that have some physical embodiment of cultural values, it is thought that they are easier to manage. However, they are also vulnerable to a wide range of processes that can destroy them. Key conventions, codes, charters and declarations, including the ICOMOS Venice Charter and the Burra Charter are discussed. The four-stage planning process involved in identifying, assessing, analyzing and implementing management strategies to conserve tangible cultural heritage are discussed. Specific issues relating to different types of cultural property are considered. How to assess cultural significance and the identification of intrinsic values of cultural heritage form a critical stage in the cultural management process. The idea is to conserve the authenticity of these heritage places and to allow them to be accessible to visitors and appropriate use.