The purpose of this document is the elaboration of a system of thought that sees art as an empty structure, in a way that is analogous to the conceptual mechanics of Buddhism. What is meant exactly by the term Buddhism will I hope, become clearer as the reader moves through it. Likewise, it is hoped that a perspective on art that sees it as sharing certain conceptual tendencies with Buddhism will emerge. What must be borne in mind for the meantime is the following; firstly, that the concept of emptiness in Buddhism is not nihilism, and this holds true for the system that I describe; it is my position that much art is empty (in a way) and necessarily so. Secondly, that both systems (though not exclusively), are ways of relating, rather than bodies of text or specific images. Wittgenstein's view of philosophy is analogous to this last point in that he insisted on seeing philosophy as a method rather than a science (Perloff 1996: 46). This tendency of mode over product, or way of relating over the thing made, is a critical underlying component of what follows in this document and in my practical production.