tan·gi·ble
Discernable by touch, palpable.
Possible to touch.
Possible to be treated as fact, real, or concrete.

Well, you can feel air.... differences in pressure, temperature, humidity, etc. are all very much tangible. Also, air is treated as fact... so, yes. Air is, by all applicable means, tangible.

"Ah good. Now I'm on the internet clearly saying I like tranny cleavage. This shouldn't get me harassed at all."
-- Lothar of the Hill People