A classic, with illustrations.
A much better analogy for digital piracy is sneaking into a theater to watch a movie. You are not stealing a copy of that movie, and the theater is free to show the movie to others. But you are stealing revenue that the theater would have earned had you rightfully purchased a ticket.
So when you pirate music, video or software, you are stealing income from the seller. You are receiving something of value without paying for it.
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http://www.devtopics.com/no-silly-piracy-is-theft/