InfoCubes 
InfoCubes are InfoProviders but are not necessarily data targets (InfoCubes are also data targets only if data is physically stored in them).
From a reporting point of view, an InfoCube describes a self-contained dataset, for example, of a business-orientated area. This dataset can be evaluated in a BEx query.
An
InfoCube is a quantity of relational tables arranged according to the star
schema: A large fact table in the middle surrounded by several dimension
tables.

InfoCubes are supplied with data from one or more InfoSources or ODS objects (Basic InfoCube) or with data from a different system (RemoteCube, SAP RemoteCube, virtual InfoCube with Services, transactional InfoCube).
There are various types of InfoCube:
...
1. Physical data stores:
2. Virtual data stores:
¡ Virtual InfoCube with Services
Only Basic InfoCubes and transactional InfoCubes physically contain data in the database. Virtual InfoCubes are only logical views of a dataset. By definition, they are not data targets. However, the InfoCube type is of no importance from the reporting perspective, since an InfoCube is accessed as an InfoProvider.
You
can access the characteristics and key figures defined for an InfoCube in the
Query
definition in the Web or in BEx.