This material’s tough, one may imagine (5)
I believe the answer is:
stuff
'this material's' is the definition.
('stuff' can be a synonym of 'material')
I don't understand the remainder of the clue.
Can you help me to learn more?
(Other definitions for stuff that I've seen before include "Fill completely" , "Material - gorge" , "crowd" , "set with unspecified ingredients" , "Substance; material" .)