A single exemplar of a musical expression.
For example, it could be a single exemplar of a CD. This is normally an single object (a CD) possessed by somebody.
From the FRBR final report: The entity defined as item is a concrete entity. It is in many instances a single physical object (e.g., a copy of a one-volume monograph, a single audio cassette, etc.). There are instances, however, where the entity defined as item comprises more than one physical object (e.g., a monograph issued as two separately bound volumes, a recording issued on three separate compact discs, etc.).
In terms of intellectual content and physical form, an item exemplifying a manifestation is normally the same as the manifestation itself. However, variations may occur from one item to another, even when the items exemplify the same manifestation, where those variations are the result of actions external to the intent of the producer of the manifestation (e.g., damage occurring after the item was produced, binding performed by a library, etc.).