When Marcel Duchamp shipped Constantin Brancusi's sculpture Bird in Space to Edward Steichen in 1926, New York customs officials refused to accept that it was a work of art, instead levying the standard import tariff for a manufactured object. A legal battle ensued, with the courts eventually declaring Bird in Space an artwork and therefore exempt from the tariff. Seventy-eight years later, visitors to Simon Starling's exhibition at New York's Casey Kaplan Gallery were confronted with Staling's own Bird in Space (2004): a two-ton slab of steel from Romania (Brancusi's country of origin) leaning against the gallery wall and propped up on three inflatable cushions. The United States had recently introduced a new import tax of twenty per cent on foreign metals, which Starling circumvented by labelling this unaltered chunk of European steel a work of art. Its plinth of cushioned air not only introduced a second, more representational valance to the work but also brought to bear the