In Thyroff v. Nationwide Mut. Ins. Co. (8 NY3d 283 [2007]) the Court of Appeals considered a certified ques-tion from the Second Circuit and determined that a claim for the conversion of electronic data is cognizable in New York. In doing so, the Court repeatedly referred to computer data as "intangible." (See e.g. 8 NY3d at 292-293 [describing "electronic records that were stored on a computer and were indistinguishable from printed documents" as "intangible property"].) The Court of Appeals noted that "computers and digital information are ubiquitous and pervade all aspects of business, financial and personal communication activities" and that "a document stored on a computer hard drive has the same value as a paper document kept in a file cabinet" (Id at 291-92). The court reasoned "that the tort of conversion must keep pace with the contemporary realities of wide-spread computer use" and expanded the scope of a conversion claim to intangible property in the form of "electronic records that were stored in a computer and were indistinguishable from printed documents." Accordingly, the intangible nature of NYRA's property allegedly converted by the defendants does not require dismissal of NYRA's conversion claim. In Thyroff, the defendant denied the plaintiff "further access to the computers and all electronic records and data" and that "consequently, the plaintiff was unable to retrieve his customer information and other personal information that was stored on the computers." Thyroff v Nationwide Mut. Ins. Co., supra, at p. 285.