The development of marketing theory continues to rest on the assumption that services and goods have distinct value creation implications. To further advance such theorizing and enhance the practical applications of marketing knowledge, this paper applies practice theory and the emerging Services-as-Practices framework to conceptualize goods, distinguish them from services, and integrate both within a common practice-based framework. The paper contributes by: (1) identifying a practice-based goods construct that captures how they cocreate and codestroy value, (2) differentiating the practice-based conceptualizations of goods and services in separate frameworks, and (3) relating these conceptualizations within a common framework that explains their mutual value cocreation and codestruction.