From 1990 to the present, the subject of “exhibition discourse” has been considered both in theoretical discussions and in practice as a dynamic process that is effective in production of cultural concepts. In contemporary art of Iran, especially in recent decades, discussions related to the exhibition and the relationship of art and the audience has been somewhat important; however, practically, organizing exhibition has not been gone beyond modernist methods, and displaying art object to the audience has still a repeating content. With this background, this article seeks to prove its hypothesis in relation to the theoretical discussions such as “dematerialization of art work” and “discursive participation”, and as a case study, “Of Labour, Of Dirt” (the third exhibition of Babak Golkar’s exhibition cycle in Iran) is analyzed. Using a qualitative research method and data collection through field observations and written documents, it would try to answer the questions about curating, cultural discourse and place of audience in this process in Contemporary art of Iran. Research’s findings indicates the potentials of art exhibitions in Iran and suggests that it is formed on the basis of audience presence and precise understanding of contemporary theoretical structures. It will then create a proper place for discursive action in the circle of production and distribution of cultural phenomena in society.