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!
 
    