| Material | |
| Type: | studio |
| Artist: | Aco |
| Border: | yes |
| Genre: | Contemporary R&B, trip hop, art pop |
| Label: | Ki/oon Records |
| Producer: | Adrian Sherwood, Skip McDonald, Hideki Yamashita, Shin Kono, Tosh Masuda, Michiharu Shimoda, Yoshinori Sunahara |
| Prev Title: | The Other Side of Absolute Ego |
| Prev Year: | 2000 |
| Next Title: | Irony |
| Next Year: | 2003 |
Material is the fifth studio album by Japanese singer-songwriter Aco. It was released via Ki/oon Records on May 23, 2001.[1] It peaked at number 19 on the Oricon Albums Chart.