The focus of this introductory chapter is on identifying the importance of cultural heritage; the chapter thus addresses the fundamental questions about why communities care about cultural heritage.To this end, the chapter examines the search for the elusive definition of what cultural heritage is. By treating cultural heritage as an intangible concept one can focus on the value of cultural heritage to different people, rather than on its physicality as the subject of property; the human dimension and common features of cultural heritage of all types are therefore explored. There are clearly different ways in which groups value cultural heritage and this can change over time. The chapter identifies the areas of contestation and challenge regarding cultural heritage which lead to difficult questions that law and non-law initiatives need to address. The participation of communities as well as experts in decision-making is key to addressing some of these difficult questions. The chapter also addresses matters of terminology and methodology.