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In 1973, Caro obtained soft-edge rolled steel from Consett in County Durham, and incorporated the characteristic randomly formed edges into his sculptures at this time. A year later he worked at York Steel Company in Toronto, making large steel sculptures using heavy handling equipment; he completed thirty-seven pieces, which were later known as the Flats Series. This was, however, made in England with steel from Durham, and is thinner than the Toronto pieces. Caro has used the soft edges of the steel as an allusion to folds that contrast with the broader flat areas of the composition. Here the steel has been allowed to rust and is varnished to preserve the iron oxide surface. The rippling edges of these flat surfaces recall the paintings of the American artist Morris Louis.

Each time Caro comes across a new material his sculptural language changes and evolves, and this can be seen time and again throughout his career. These discoveries always give him a burst of creative energy.