Sergei Mikhailovich Eisenstein is not only a great filmmakerbut also one of the first theorists of cinema, whose ideas have not lost theirsignificance to this day. Exploration of Eisenstein’s theoretical heritage revealsthe relevance of many of his propositions based both on the practical experienceof the director and on his theoretical conclusions and even insights.Such ideasinclude, in particular, the concept of «audiovisual counterpoint» introducedby Eisenstein in the famous manifesto «Budushchee zvukovoi fil'my. Zaiavka»(«Statement on Sound») of 1928. In this manifesto, a number of provisionsexpressed the authors' concern about the possible «non-cinematic» use of soundin films, and at the same time, the future possibilities of sound in cinema. Inparticular, it was argued that «only the counter-punctual use of sound in relationto the visual editing piece gives new opportunities for montage developmentand improvement». Subsequently, Eisenstein clarified or even revised some ofthe points put forward in 1928. With the experience gained in the sound fieldof filmmaking and the logical development of theoretical research, the ideaof audiovisual counterpoint as a cinematic method grows into the problem ofartistic imagery, and the contrasting of image and sound becomes part of the taskof creating polyphonic (polysemantic) audiovisual solutions in a motion picture.The essay discusses the relevance of Eisenstein's ideas within contemporaryartistic and theoretical contexts.