Luke J Walsh works with a variety of media, including sculpture, painting, photography and installation to create works which can also employ light and sound. The resulting work reflects the hidden nature of the material used, its history, the space in which it is placed, and object association. The forms created do not follow logical criteria, and involve more subjective associations. These are reflective of a more personal agenda and are intended to invite similar connections from the viewer.

He creates situations in which everyday objects are altered or detached from their natural function. By applying specific combinations and manipulations, different functions and contexts are created.

Within a piece, he builds a unique world for the viewer, one example is a particular series in which multiples of small, new and unused industrial materials are placed into a plastic fabricated grid, juxtaposing the two materials and bringing unrelated features together. Other works are sometimes transposed and understood through totally unrelated elements such as image, data and sound.

His work declines to show complete structure, usually avoiding direct links with reality. It also incorporates a fictional and an experiential element, by often minimally representing a universe that emerges one piece at a time.