How a new quality of reading, which we call 'sociological understanding', is created during the proces of qualitative analysis? A methodological (conventional) answer to this question usually speaks of mental processes and conceptual work. This paper suggests a different view - sociological rather than methodological; or more precisely a view inspired by contemporary sociology of science.
It describes qualitative analysis as a set of material practices. Taking grounded theory methodology and the work with the computer programme Atlas.ti as an example, it is argued that thinking is inseparable from doing even in this domain.
It is argued that by adopting the suggested perspective we might be better able to speak of otherwise hardly graspable processes of qualitative analysis in more accountable and instructable ways.