It can be, but not always.
A set can be a concrete noun, referring to a set of tools, a set of drums, or a Chess set.
There are also abstract uses: a set of rules, or a set of values, would not be tangible, physical items.
The noun 'setting', a word for a place or type of surroundings where something is positioned, can be a concrete or an abstract noun, depending on use.
The noun setting is a concrete noun when used for the setting of a gemstone; or the setting for the controls of something; the surroundings where someone or something is; a word for a physical place or thing.
The noun setting is an abstract noun when used for the setting of a story, play, movie, etc.; the arrangement of dishes on a table (the dishes are concrete, the arrangement is a concept).
The noun form of the adjective 'eager' is 'eagerness', an abstract noun as a word for an emotion.There is no concrete noun form of the adjective 'eager'.
Concrete. (You can see it, feel it, bite it!)
The noun 'cafeteria' is a concrete noun as a word for a physical place.
Door to success is an abstract noun. It depends
The noun 'Philadelphia' is a concrete noun, a word for a physical place.
The noun form of the adjective 'eager' is 'eagerness', an abstract noun as a word for an emotion.There is no concrete noun form of the adjective 'eager'.
A musical composition (a set of notes) is a concrete noun. The process of composing, or of preparing a written text, or the makeup of a substance, is an abstract noun.
Concrete. (You can see it, feel it, bite it!)
The noun 'cafeteria' is a concrete noun as a word for a physical place.
Door to success is an abstract noun. It depends
The noun 'song' is a concrete noun as a word for written, spoken, or sung verse; a word for the words set to music; a word for a physical thing.The noun 'song' is an abstract noun as an informal (slang) word for a small price; a word for a concept.
The noun 'movie' is a singular, common, concrete noun; a word for something recorded by a camera as a set of moving images; a word for a thing.
The noun 'Philadelphia' is a concrete noun, a word for a physical place.
Concrete. (But few bathtubs are made out of concrete.)
The noun 'song' is a concrete noun as a word for written, spoken, or sung verse; a word for the words set to music; a word for a physical thing.The noun 'song' is an abstract noun as an informal (slang) word for a small price; a word for a concept.
The noun 'oranges' is the plural form for the noun orange, a common, concrete noun; a word for a thing.
Apparatus is a noun, referring to a set of equipment or tools used for a specific purpose or activity.