Computer software is the non-physical part of the computer. Software of the computer cannot be touched physically. It is the set of program or programs which makes the computer hardware usable.
For Example:
Your CPU and Monitor is hardware but your Operating system e.g., Windows is the software, which makes that hardware usable. Here it is to be noted that Windows software cannot be touched physically but it can be downloaded.
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Same applies when we Attach Printer or Mobile Phone to Computer, but to use that Printer or Mobile Phone, a software pack comes with them, which, when downloaded makes that Printer and/or Mobile Phone detectable by computer and thus usable for us.