The significance of facts (or details) to a particular matter. In the law of evidence, an item of evidence is considered material if it has logical connection to a fact of consequence to the outcome of a case.

Generally speaking, a material fact is important, significant or essential to a person (natural or legal) in deciding whether to take part in a specific dealing, transaction, issue or matter and to that person’s best interest. The suppression of such a fact would reasonably lead to a different decision.