Beckett makes the same point about Finnegans Wake: "His [Joyce's] writing is not about something; it is that something itself" (Beckett, 14). Beckett's claim is made explicitly with reference to a simple isomorphism of form and content in Finnegans Wake. The matter Blanchot raises is different from such conflation, but as Beckett himself admitted at the start of his essay, "The danger is in the neatness of identifications" (3).