material is information, graphics, images, or any other physical or electronic item that could have value as evidence in a legal proceeding, whether criminal or civil.

Explanation:

Evidentiary material is information, graphics, images, or any other physical or electronic item that could have value as evidence in a legal proceeding, whether criminal or civil. Information of evidentiary value may be found on digital  media such as CDs,  (DVDs), floppy disks, thumb  drives, hard drives, and memory expansion cards found in digital cameras and mobile  phones.

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