A major issue in qualitative data analysis is the reduction of copious amounts of data to manageable and comprehensible proportions. Data reduction is a key element of qualitative analysis, performed in a way that attempts to respect the quality of the qualitative data, and the chapter indicates how this can be addressed through coding and content analysis. It indicates how coding works, what concerns it raises and how to address such concerns. It indicates different kinds of coding (e.g. open, analytic, axial, selective, theoretical) and how to code data and organize codes. The chapter uses the basis of coding in conjunction with content analysis, indicating what it is and how to conduct and report content analysis. It outlines an 11-step process of conducting content analysis. Worked examples of coding and content analysis are provided and the chapter notes that both inductive and deductive approaches are important in qualitative data analysis.