The story, “A Horse and Two Goats”, By R.K. Narayan, published in 1970, suggests an interpretation of the value of art both on a universal objective scale and on a subjective level, expressing the different roles art plays in different cultures. The duality of understanding the intrinsic value of art, parallels the interpretation of the misconceptions surrounding the transaction of the statue in the story. The story revolves around Muni, a poor, old Indian man, and a visitor to his village. Muni’s character is described in a broad manner; he has a name, several of his past experiences and behavior are mentioned, and his appearance is described. The second character does not even have a name, but is instead introduced to the reader as “The American”. This lack of individuality portrays the American as a stranger, and makes it harder for the reader to empathize with him. The reader is only exposed to Muni’s feelings and thoughts, while is kept distant from the internal world of the American. All aspects of the American’s conduct and speech appear to be promoting his own personal gain or interests. His opening conversation with Muni begins with him asking,“ 'Excuse me, is there a gas station nearby” (page 400), and continues with a polite talk, “ 'Namaste! How do you do? '” (page 401) , as a means of leading to a transaction. His motives for obtaining the statue become clear when he says he does not want “to seem to have stopped here for nothing. I will offer you a good