Many qualitative studies collect audio or video data (e.g. recordings of interviews, focus groups or talk in consultation), and these are usually transcribed into written form for closer study. Transcribing appears to be a straightforward technical task, but in fact involves judgments about what level of detail to choose (e.g. omitting non-verbal dimensions of interaction), data interpretation and data representation As the representative of the audio and video information into the format to write a descriptive process, therefore, is the first step in data analysis.