Made around the time of his sculpture ‘The Suitcase (Thumb Prints, Mirror Prints, Money)’ also shown here, this etching presents ideas that Flanagan held about the relationship between art and money at a time when he was struggling to make ends meet. The title also refers to the exhibition, ‘When Attitudes Become Form’, in which he was included in two years earlier. The group show became a landmark for the situation of new art practices emerging at the time, where the work was grounded in an ‘inner attitude’ and the artistic process over the final product.