A fresh look at the philosophy and physics of materiality leads to a surprising conclusion: matter is formed in the mind. A full description of the act of perception points to the preconscious, creative act of integration that engenders all objects we perceive, as well as objectivity itself. Matter has no substance of its own, and mind, in an out-of-consciousness moment, generates the things we perceive. It is fascinating that, nearly two millennia ago, Plotinus proposed a similar view of the insubstantiality of matter.