The plastic bag as a work of art? Ever since Marcel Duchamp's "ready-mades" the notion of art has been changing: Dada artists sang the praises of the seemingly banal. Pop art breached the borders between high culture and entertainment and turned soap boxes and soup cans into art. If the status of an everyday object is raised to that of a work of art, the resulting change in context cause a re-evaluation by the viewer. Ultimately, the production of art lies in the eye and reception of the beholder. Within this publication, brightly coloured pieces from the production of a "home-grown" plastics manufacturer from Swabia are presented in a way which reveals their surprising aesthetic character. The change in level of reception from advertising material to work of art has taken place.