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Computer Resource is either a hardware device or a software construct that facilitates the computers programmed tasks. For instance, an Operating System uses the resources provided by the hardware to create the environment in which applications run and the user interacts with software to accomplish the tasks of computing.

Computer Resource has been defined under section 2 (1) (k) of IT Act 2000.
It refers to the computer , computer network, data , computer data base or software. 

In simple words,  it is everything that allows a computer do its work of end to end, capturing, fetching, processing, computing and presenting data such as Random Access and Storage memory, CPU, Graphics card, Optical drive, Motherboard etc.

Computer System, as defined under section 2 (i) of the act, is:

• a device or collection of devices,
• including input and output support devices and excluding calculators 
• which are not programmable and 
• capable of being used in conjunction with external files which contain
  • computer programmes, 
  • electronic instructions, 
  • input data and output data
    • that performs logic, 
    • arithmetic, data storage and 
    • retrieval, communication control and other functions;

Definition: a computer system is a collection of entities (hardware, software and liveware) that are designed to receive, process, manage and present information in a meaningful format.

Components of Computer System :

1. Computer hardware – Are physical parts/ intangible parts of a computer. eg Input devices, output devices, central processing unit and storage devices
2. Computer software – also known as programs or applications. They are classified into two classes namely – system software and application software
3. Liveware – is the computer user. Also known as org ware or the human ware. The user commands the computer system to execute on instructions.

Illustrations:

• Laptop computers 
• Cell Phones
• Sophisticated laser printers 
• Hi-end Scanners 

In the case of Sate of Pennsylvania vs Murgalis 2000 : American Courts have held that the internet falls under definition of computer system and the use of email is accessing a computer.