Next to last issue of File Megazine critiques the art market on the heals of the sale of Vincent van Gogh's masterpiece Sunflowers for a then record price of $39,921,750 on March 30, 1987 at Christie's. From the introduction editorial: "This issue of FILE we present as a commodity and it is a commodity. The artists in this issue use the language of the subject of commodification as the canvas upon which they layer their artworks..." Contents include: "Dollar Bills," inside covers by Andy Warhol; "O.T.," endpapers by Rosemarie Trockel; "Misty Two," by Richard Prince; "Editorial," by General Idea; " Capital Pictures," by Marianne Staniszewski; artists' projects by Sylvia Kolbowski, Haim Steinbach, David Buchan and Barbara Kruger; "Generic Still Lifes," by Antonio Muntadas; "Personals," by Alan Belcher; "Anti-Baudrillard," by Group Material; "Ad(veritas)ments;" "Bunny Bleu" by Richard Prince; and "Untitled (Cowboys) by Richard Prince on the back cover.