Abstract: Matter is commonly found in the form of materials. Analytical mechanics turned its back upon this fact, creating the centrally useful but abstract concepts of the mass point and the rigid body, in which matter manifests itself only through its inertia, independent of its constitution; “modern” physics likewise turns its back, since it concerns solely the small particles of matter, declining to face the problem of how a specimen made up of such particles will behave in the typical circumstances in which we meet it. Materials, however, continue to furnish the masses of matter we see and use from day to day: air, water, earth, flesh, wood, stone, steel, concrete, glass, rubber, ... All are deformable. A theory aiming to describe their mechanical behavior must take heed of their deformability and represent the definite principles it obeys.