Ex Parte Koelle et al - Page 16

                Appeal 2007-1341                                                                                 
                Application 09/894,065                                                                           
                § 112, sixth paragraph, which states that an element in a claim for a                            
                combination may be expressed as a "means or step" for performing a                               
                function and will be construed to cover the corresponding "structure,                            
                material, or acts described in the specification and equivalents thereof."                       
                "Structure" and "material" indicate tangible things made of matter, not                          
                energy.                                                                                          
                       As discussed above, claim 21 includes an intangible embodiment that                       
                does not have any tangible physical structure or substance and does not fit                      
                the definition of a "manufacture" which requires a tangible object.                              
                       Our conclusion that a "signal" does not fit within any of the four                        
                categories of § 101 is consistent with In re Bonczyk, 10 Fed. Appx. 908                          
                (Fed. Cir. 2001) (unpublished) ("fabricated energy structure" does not                           
                correspond to any statutory category of subject matter and it is unnecessary                     
                to reach the alternate ground of affirmance that the subject matter lacks                        
                practical utility) and with the Interim Guidelines for Examination of Patent                     
                Applications for Patent Subject Matter Eligibility, 1300 Off. Gaz. Patent and                    
                Trademark Off. (O.G.) 142, 152 (Nov. 22, 2005), in the section entitled                          
                "Electro-Magnetic Signals."                                                                      
                       Claims 23-27 and 31, each of which depends from claim 21, are thus                        
                also directed to an intangible embodiment.  These claims are rejected under                      
                35 U.S.C. § 101 for the same reasons discussed with respect to claim 21.                         
                       This decision contains new grounds of rejection pursuant to 37 C.F.R.                     
                § 41.50(b) (effective September 13, 2004, 69 Fed. Reg. 49960 (August 12,                         
                2004), 1286 Off. Gaz. Pat. Office 21 (September 7, 2004)).                                       
                       37 C.F.R. § 41.50(b) provides that, "[a] new ground of rejection                          
                pursuant to this paragraph shall not be considered final for judicial review."                   

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