"Before I elaborate and go on to talk about the works of these artists let me clarify that immateriality is not another - technological - word for dematerialization. Although they might semantically mean more or less the same, I distinguish between dematerialization as an act, and immateriality as a condition. By that I mean that dematerialization designates a conceptual approach to materiality whereas immateriality designates the new material condition - or just the new materiality - that new media artists taking such an approach are dealing with."
It is well worth reading and interestingly, some of his key examples, Hans Haacke and Heath Bunting, were presented in the Database Imaginaryexhibition I co-curated with Sarah Cook and Anthony Kiendl.