This dissertation provides a brief overview on the concept of musicality in fiction cinema language, understanding the comparative analysis of both art forms and considering cinema as a potentially musical construction. Furthermore, the examination of polyphonic musical textures and its methodical application in the formal analysis of Lucrecia Martel’s cinema (namely in her 2007 film The Headless Woman) provides a new perspective on the aesthetical values of the Argentinean filmmaker’s work with sound and image, which unveils other forms of assuming fiction film narration.