Most of the recent theoretical contributions in film and media studies claim an adequate consideration of sound reproduction in its material features. With the aim of underlining how two distinct conceptions of materiality (concerning the physical composition of reproduced sound itself on the one hand and a material approach to the media for sound recording and sound reproduction on the other) might be mutually intervolved, the first part of the article will point out some significant intersections between the theoretical accounts on mediated sound offered by Rick Altman, Tom Levin and Wolfgang Ernst. Those notions will be subsequently applied to the historical context of the conversion to sound in Italian cinema: in doing so, we will first...