A theory of computing and human cognition developed by J Gerard 'Gerry' Wolff at University of Wales, Bangor. The main contention of the 'SP' theory seems to be that computing and cognition are both aspects of pattern recognition applied as compression and decompression of large datasets.
http://www.cognitionresearch.org.uk/sp.htm
See Also: KnowLedge ("knowledge is semantic compression", concluded independently)