In 1975, between Dusty Corners and Dead Boards, Gilbert & George created Coming. Here the artists go beyond establishing themselves as living sculptures; not only are they art themselves, but also their sperm becomes a symbol for artistic creation. Gilbert & George are one creative force. The viewer is not certain which sperm is Gilbert's and which sperm is George's. Knowing the controversy inherent in this work, they deliberately engage the viewer straight in the eye. They know the power of the sperm that created them: the living sculptures.
"Gilbert: 'People have an idea of what art looks like, and when they come to our shows they don't know if it is art. But they like it and it speaks to them directly.'
George: 'They are spoken to, but not through the history of art. We want our works to be mainly content, and the form should support the content. The form shouldn't dominate the work. We don't want people to come to a museum or a gallery and admire beautiful art.'" (quoted in C. Ratcliff, Gilbert & George: The Fabric of Their World, New York 1986).