Matt Elliott is an English guitarist and singer-songwriter, originally from Bristol, England and now based in France, who plays dark folk music. He also produced and recorded electronic music under the name The Third Eye Foundation. Elliott started recording with the band Linda's Strange Vacation, which included Kate Wright (Movietone) and Rachel Brook (Movietone/Flying Saucer Attack), around the time Wright and Brook formed Movietone, and Brook and Dave Pearce formed Flying Saucer Attack. Elliott was a part-time member of both bands.
He recorded Semtex, his first album under the name The Third Eye Foundation, and released it on his own record label, Linda's Strange Vacation, with the help of the fledgling Domino Recording Company. The next three albums were released on Domino in 1997, 1998 and 2000.
In 2003, he released his first album under his own name, The Mess We Made, which marked a stylistic shift from the Third Eye Foundation releases. The next three albums were released as a trilogy on the French label Ici, d'ailleurs.... By the release of Drinking Songs (2004), his sound had changed considerably from his earlier work, now being compared to Tindersticks and The Black Heart Procession.