The qualitative approach in educational and social sciences research has presented an alternative way to positivism rigidity. However, its lack of sistematization worries Brazilian researchers. Than, this paper is devoted to a methodological discussion about qualitative analysis through the account of one sequence of procedures, applicable to interview data (guide free and part structured). The system comprisses some degress from the data collection to the subjects speech aprehension of meaning and adds a precise report, respected the researcher theoretical approach.