Equivalent is made up of 168 paper bricks made with a 'Kambrook Combusta Brick Maker', a one-time novelty item of the 1980s. The shredded newspaper is soaked in water and pressed together in the brick maker, and then, once dried out, can be used to burn in a fire. This work references Carl Andre's minimalist work of the 1960-70s comprising fire bricks configured in different ways but always with the equivalent number, and therefore mass, of bricks.

Robert Hughes, in his seminal work, 'The Shock of the New' (page 393), had this to say of the work: "The essential difference between a sculpture like Andre's Equivalent VIII, 1978, and any that had existed before in the past is that Andre's array of bricks depends not just partly, but entirely, on the museum for its context. A Rodin in a parking lot is still a misplaced Rodin; Andre's bricks in the same place can only be a pile of bricks".

This work also utilises the mundane, the daily newspaper, and, in its 24x7 configuration, references the 24/7 news media that is slowly eroding the relevance of the printed press, and moving it towards obsolesence, much like the Kambrook Combusta Brick Maker. The context of the gallery is even more important, for if this work were left in a parking lot, it would quickly deteriorate. Although made from such ephemeral material, it shares the property of many 'readymade' minimalist artworks, in that the original purpose of the bricks can still be utilised. Like Andre's work it is indeed made up of 'fire' bricks.