Ingarden elaborates upon the conception of concretization which he present in The Literary Work of Art and applies it to music and visual art. He also employs the concept of aspect to clarify the ontic structure of these art works and the distinction between the concretization of the work and the work itself. The distinction between the work's concretization - effectuated in the mental experiences of the listener or viewer - and the work itself serves to help Ingarden confirm and account for the work's intersubjective identity.
The problem of aesthetic value, Ingarden maintains, can be fruitfully treated only after the ontic structure of art work has been clarified. His primary concern in Ontology of the Work of Art is to ascertain and describe that structure and the mode of existence of works of art. In addition, he offers several discussions of aesthetic value, showing in the m the connections between questions of aesthetic value and the structure of the work of art.