12 x 26 is a structuralist videotape. Between the front and rear title sequences, the videotape consists of twelve sections all involving the number twenty-six. In the body of this videotape, there are seven twenty-six word poems. These poems begin with an “a” word and then run through the twenty-six letter alphabet, concluding with a “z” word. In this videotape, there are also five twenty-six frame sequences of twenty-six images, thus referencing the flicker tradition with single-frame editing. Therefore, there are twelve sequences structured around the number twenty-six.

The soundtrack of this videotape is in twelve parts, and this soundtrack determines the sequencing. Single electronic notes running the gamut from “A” to “G” accompany the seven poems. Brief flourishes of jabbing sharp notes on top of full-toned root notes, running the gamut from “A sharp” to “G sharp”, accompany the five sequences of flickering original images.

The front title is relatively quick and has no audio. The back title is extremely slow and has a slowed-down soundtrack.