This chapter considers the concept of intangible heritage and the uses to which it has been put, in the context of the World Heritage List and other state-led heritage management initiatives, and as part of a non-western and indigenous critique of western ideas of heritage conservation. The first part of the chapter explores the history of the concept as it has been employed by UNESCO. The case study, written by anthropologist Deborah Rose, then explores an alternative way of thinking about the relationship between tangible and intangible heritage which emerges from the study of Indigenous Australian world views. it does this through an exploration of people's values surrounding the Australian landscape and natural heritage conservation areas such as national parks. The discussion following the case study explores some of the broader implications of the indigenous and non-western critique both for heritage management and for the concept of intangible heritage in general.