This manual is a result of empirical studies of interview materials. It is based on a model for the formalisation of text, which is developed on research within the fields of psychology and linguistics. With this background a psycho¬linguistic model is outlined on which a computer-based content analysis technique has been worked out. The presentation of the manual follows the stages of the model. The main part consists of the coding rules together with authentic examples and technical advices for punching. Though these rules are constructed on the basis of speech, they are easily applicable to written texts.