Subtitling is an essential part of everyday communication in Scandinavia. The aim of this paper is to chart the procedures involved in subtitling. How does the subtitler handle formulation and presentation? On the basis of this, the author aims to arrive at both a terminology and a model that can be used in the analysis of subtitling. The approach is limited inasmuch as the author has looked at subtitling only from the point of view of the subtitler – the production aspect. The material for the study was three programmes screened by Norwegian Broadcasting (NRK) in 1993: Maigret chez les Flamands, Allo! Allo! and Golden Years.