The purpose of this present rehearsal is the conceptual explanation of the method of content analysis used in the qualitative research and its application in the social sciences. Two theoretical roads are traveled for the construction of that purpose. The first is based on the reference to the Theory of the Social Representations and the second to the Theory of the Action. The argument that sustains the purpose is that both theories base the content analysis as method of analysis for the social actors declared speech. Initially it is accomplished a theoretical rising of authors who described the content analysis and theories and later is developed an analysis of some dissertations that made of the method in the research process in Post Graduation s Program in Administration of the Federal University of Lavras. It is important to understand that, the non-discussion on the other theories that embrace the theme doesn t reduce your importance.