Kuvailutulkkauksessa kuvat muutetaan sanoiksi. Visuaaliset elementit – sekä äänet, joita ei voi ymmärtää näkemättä kuvaa – mukautetaan kuvailutulkkauksen yksiköiksi eli toisin sanoen äänellisiksi ja kielellisiksi elementeiksi. Nämä elementit sijoitetaan kohtiin, joissa ei ole olennaista puhetta tai muuta ääntä (nk. silent gap eli hiljainen hetki).
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