The aim of this research is to examine the practical understanding of commercial films. Conversation analysis was conducted on viewers watching films in foreign languages so that they would mainly retain visual information. The main findings are as follows: First, the viewers identified the actors in advertisements by using categorization (Sacks[1972]). Second, they mediate the actors according to the plot by "footing" (Goffman[1980]). Thus the viewers find the plot appealing, according to neutrality and universality of advertisng discourse.