Evidential records of investigative interviews serve an important institutional purpose within the legal system in England and Wales. Academic scholars have long recognized that little institutional attention is paid to the transformation process that occurs when written records of the spoken are produced, nor to the potential impact this has on later interpretation by users of the records during the investigation of crimes and later in court. We analyse twenty-nine digitally recorded investigative interviews and their corresponding official written ‘Record of Taped/Videoed Interview’ (ROTI/ROVI) transcripts, taking an ethnomethodological, conversation analytic (CA) approach to examine the social actions that are transformed in this activity by comparing the audio record of police interview evidence to the written transcripts. The intended outcome of this work, within the wider project of which this forms a part, is to better understand this process within the legal system, and to incite improvements. (Investigative interview, transcription, entextualisation, conversation analysis)