Matt Elliott's work as the Third Eye Foundation melds layers of droning noise with clattering drums and harrowing samples, resulting in disturbing yet captivating reflections of a life plagued by fear and hopelessness. Elliott originated from Bristol, England, and his work has combined influences from the city's space rock, drum'n'bass, and trip-hop scenes. He'll often combine supremely fast, chopped-to-smithereens breaks with other drums or samples that are heavily slowed down or stretched out, producing an extremely disorienting effect. Following a burst of activity resulting in several acclaimed albums, singles, and remixes from 1996 to the beginning of the 21st century, Elliott put the Foundation on hold and focused on writing downcast, experimental folk-influenced songs under his own name, but he's revived the project on occasion.

During the early '90s, Elliott played in a group called the Secret Garden along with Richard Walker, who left in 1992 and founded the experimental group Amp. Elliott contributed to early releases by Amp and Flying Saucer Attack, two groups from Bristol that blended harsh noise with ethereal elements, and were often referred to as space rock. Semtex, the Third Eye Foundation's debut full-length, appeared on Linda's Strange Vacation in 1996, and pushed these elements further, with vocals and guitars by Debbie Parsons (aka Foehn) trapped under a maelstrom of relentless distorted drums. Three other singles appeared during the same year, including an unrelated EP on Domino that also bore the title Semtex, and featured overdriven breakbeats similar to the work Alec Empire was producing at the time. Another release, In Version, featured remixes of tracks by Amp, Flying Saucer Attack, and Crescent.

In 1997, 3EF shared a split 12" with V/Vm, kicking off FatCat Records' split series. The Foundation remained with Domino in the U.K., while signing to Merge in the United States for second full-length Ghost, which appeared in 1997, as did the Sound of Violence EP. Pan Odyssey, a collaborative EP with Bump Grind, was released by Sub Rosa in 1998. Shortly following the Fear of a Wack Planet single, the full-length You Guys Kill Me appeared by the end of the year. Little Lost Soul, a slightly more restrained full-length, was released in 2000, and 3EF's remixes for artists including Yann Tiersen, Tarwater, and Blonde Redhead were rounded up on 2001's I Poo Poo on Your Juju.

In 2003, Elliott began releasing music under his own name, drifting away from electronic music and closer to dark, dreamlike experimental indie folk. He also moved to France and began recording for the Ici d'Ailleurs label. A 2004 mix CD, OuMuPo 1, was credited to the Third Eye Foundation, but the project was put on ice until the politically motivated full-length The Dark was released in 2010. Following three more albums credited to Matt Elliott, the Third Eye Foundation returned in 2018 with the dub-influenced full-length Wake the Dead. ~ Paul Simpson, Rovi