An examination of the approach to the object and its surface uses as examples two forms of art which in surface appearances are the antithesis of one another, Abstract Expressionism and Trompe-l’oeil. Abstract Expressionism is a contemporary art movement, a virile movement, which is little understood by the general public. Trompe-l’oeil is an art form which has always appealed to the public. The “New York School” is used as an example of American Abstract Expressionism and William Harnett is used as the example of American Trompe-l’oeil. The difference in time between the two (a difference of approximately fifty years) is actually small when one considers the whole of art. Since Harnett no artist working with Trompe-l’oeil has contributed anything of significance to this painting form. The roots for Abstract Expressionism lie in Europe in the period of in which Harnett was working in Europe (1878-1885). Considering the painting of the “New York School” and Harnett, in the light of the concept of the object and its surface, is a means of re-examining by comparison and contrast some of the basic principles of painting and the superficial differences in these two forms of painting. By using two forms of art which in appearance are very different it has been possible to avoid certain similarities which in art forms more closely related have been taken as absolutes, the danger of the “academy.” Also it has been possible to take a point of view towards these art forms which is new in its approach.</p