A conformal field theory can be recovered, via the Kontsevich-Miwa transform, as a solution to the Virasoro constraints on the KP τ function. That theory, which we call KM CFT, consists of d ≤ 1 matter plus a scalar and a dressing prescription: ∆ = 0 for every primary field. By adding a spin-1 bc system the KM CFT provides a realization of the N = 2 twisted topological algebra. The other twist of the corresponding untwisted N = 2 superconformal theory is a DDK realization of the N = 2 twisted topological algebra. Talk given at the ”28th International Symposium on the Theory of Elementary Particles”, Wendisch-Rietz (Germany), August 30 September 3, 1994.