he text (continuation of the article “Vestnik VGIK”, No. 3 (41),2019). deals with the ideas of S.M. Eisenstein, presented by him in thetheoretical work “On Stereoscopic Films”, in the context of the subsequentdevelopment of cinema phonography and modern scientific and theoreticaldiscussions on the problems of correlation of technological and aesthetic aspectsof cinema art. Eisenstein’s article focuses on and analyzes new and controversialtechnical achievements of cinema, but the author’s thoughts reach a high levelof understanding the history and prospects of the development of cinema andart in general as an expression of the “organic” human need for creative andartistic activity. Turning to the history of the theater as the forerunner of cinema,Eisenstein emphasizes the moment of separation of the actor and stage actionfrom the audience. The director sees the technical possibilities of stereo cinemaas a way of returning the viewer to the space of direct co-action, completeimmersion in the artistic space, integration with the artistic image. Modernmultichannel sound technologies have come close to fulfilling Eisenstein’s dreamof “drawing” the viewer into the screen space and “merging” it with the artisticcreation. But when and to what extent is the use of stereo effects justified, howdo the technological and artistic aspects of film production correlate? These areissues that are currently the subject of theoretical discourse in the framework ofnot only film studies, but also interdisciplinary knowledge, affect the developmentof audiovisual concepts in the practice of filmmaking