The paper tries to outline the basic ways of applying Husserl’s phenomenology on art. The main focus is on the aesthetic object defined by Husserlś concepts of modifications of positionality and neutrality. The conception is then applied on the conceptual art (namely one of the works of art of Joseph Kosuth), which contradicts the idea of aesthetic objects. The paper tries to show, however, that the conceptual art does not cancel phenomenological approach. On the contrary, in interpreting this kind of art phenomenological approach proves very fruitful.