Thing Co. was a Canadian art collective created by married artists Iain and Ingrid Baxter[1] to operate in a commercial-like format for producing work from 1967 to 1978.

Seminal figures in the emergence of conceptual art movement in Canada during the late sixties, N.E.

Thing Co. was established as a conceptual vehicle that viewed the art world as "parallel [to] consumer culture.

[2] The Baxters named themselves co-presidents of the company and used a gold corporate seal as the group's signature.

[3] The pair created some of the earliest photoconceptual works that used photography to document "idea-works and their sites, as language games and thematic inventories and as reflective investigations of the social and architectural landscape.