Luke J Walsh works in 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 latent nature of the material used, its history, the space in which it is placed, and an agenda of exploration and object association. The forms created do not follow logical criteria, and involve more subjective associations and formal parallels. These are reflective of a more personal agenda and are intended to invite similar subjective associative 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. He reflects on the closely related subjects of archive and memory.

Within a piece, he builds a unique world for the viewer, one example is a particular series in which multiples of small, 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, avoiding direct links with reality. It also incorporates a fictional and experiential, and often minimally represented universe that emerges one piece at a time.