  Herschel will represent a breakthrough in the study of nearby gas-rich and
gas-poor galaxies, as it will for the first time permit imaging photometric and
spectroscopic observations of their ISM in the FIR-submm wavelength range. The
unprecedented sensitivity and angular resolution of Herschel will furthermore
yield a breakthrough in our understanding of distant galaxies and AGN, as their
gas and dust - both the ISM- and the AGN-related - will for the first time come
within reach. Herschel will undoubtedly yield major discoveries concerning the
cosmologically evolving gas and dust properties in galaxies, back to very early
epochs.
