In Theme Song, Acconci uses video as close-up to establish a perversely intimate relation with the viewer, creating a personal space in which to talk directly to (and manipulate) the spectator. He is face to face with the viewer, his head close against the video screen, lying cozily on the floor. Acconci writes, "The scene is a living room — quiet, private night — the scene for a come-on — I can bring my legs around, wrapping myself around the viewer — I'm playing songs on a tape recorder — I follow the songs up, I'm building a relationship, I'm carrying it through." Smoking cigarettes, he begins a seductive monologue as he plays "theme songs" by the Doors, Bob Dylan, Van Morrison, Kris Kristofferson and others on a tape recorder. The songs are a starting point for his come-ons; the tenor of his monologues shifts with the lyrics. "Of course I can't see your face. I have no idea what your face looks like. You could be anybody out there, but there's gotta be somebody watching me.
