Subject matter in works of art refers to the things that are seen within a work of art that can be clearly identified as subjects. Subject matter is distinct from content in that content is the artist's interpretation of the chosen subject matter. It is through form that subject matter is transformed into the content. Note that nonobjective works do not have subject matter but do have content.
Subject matter can be realistic, semi-abstract, or abstract. It can also be so convincing that the participant believes it to be the real thing. This is called trompe l'oeil or illusionism. In most cases it is the title that helps to identify the subject matter and sometimes leads to determining the content as well.