In 1968, the Belgian artist Marcel Broodthaers created an installation in his house that he entitled the Musée de l'Art Moderne, Départment des Aigles, or Museum of Modern Art, Department of Eagles. This was a fictive entity in that the museum had neither a permanent building nor a collection; nonetheless, it was elaborated by Broodthaers in about a dozen further installations. Evidence of the museum's existence (apart from its title) ultimately encompassed specially created objects, films, and art reproductions as well as ephemera such as wall labels and signage.
Subsequently, Broodthaer added other 'wings' to his museum department, including a Financial Section (through which he attempted to sell the museum itself, stating that this was necessary "on account of bankruptcy") . The Financial Section was also the sponsor of a series of gold ingots stamped with the museum's symbol, an eagle; these ingots were sold at twice the market price of the gold they contained.