This chapter gives an overview of the state-of-play of sound for 3D films and explores the industry adoption of digital 3D into the cinema, with a focus on the creation and exhibition of the soundtrack and its relationship with the image. An overview of the technological advancements in the editing, mixing and exhibition of 3D film is provided, including consideration of immersive sound formats. Designing soundtracks specifically for 3D films is presented from sound acquisition to final exhibition. There is also discussion on the use of the cinema space and the articulation of language needed to define sound placement.