According the definition of dp:
Density-independent Pixels - an abstract unit that is based on the physical density of the screen. These units are relative to a 160 dpi screen, so one dp is one pixel on a 160 dpi screen
We can calculate that 1dp = 1/160
inch, which is a physical size.
However dp
seems not considered as a physical size like the table below,
this table is from answer of What is the difference between “px”, “dip”, “dp” and “sp”?
| Unit | Description | Units Per | Density | Same Physical Size |
| | | Physical Inch | Independent | On Every Screen |
+---------+-------------+---------------+-------------+--------------------+
| px | Pixels | Varies | No | No |
+---------+-------------+---------------+-------------+--------------------+
| in | Inches | 1 | Yes | Yes |
+---------+-------------+---------------+-------------+--------------------+
| mm | Millimeters | 25.4 | Yes | Yes |
+---------+-------------+---------------+-------------+--------------------+
| pt | Points | 72 | Yes | Yes |
+---------+-------------+---------------+-------------+--------------------+
| dp | Density | ~160 | Yes | No |
| | Independent | | | |
| | Pixels | | | |
+---------+-------------+---------------+-------------+--------------------+
| sp | Scale | ~160 | Yes | No |
| | Independent | | | |
| | Pixels | | | |
+---------+-------------+---------------+-------------+--------------------+
So, yes or no.
If no, why? Thanks!