Resources used in the creation of the visual arts (for example, paint, clay, paper, canvas, film, videotape, watercolors, wood, and plastics).
any physical substances used to make art works, including media (e.g., wax, crayons, oil paint, modelling clay) and found objects (e.g., leaves, shells, wire)
Resources used in the creations and study of visual art, such as paint, clay, cardboard, canvas, film. videotape, models, watercolors, wood, and plastic.