The protagonist of the film is Gilderoy, a hesitant and introverted British sound engineer. He has been hired by an Italian production company to work on a horror film called The Equestrian Vortex. Despite his initial reluctance to work on such a gruesome movie, Gilderoy finds himself captivated by the bizarre world of Italian horror cinema.
As Gilderoy works on the sound effects for the film, he becomes increasingly enmeshed in the twisted and surreal world of the production. The film's director, Santini, is a tyrannical figure who berates and bullies his actors and crew. Gilderoy grows increasingly disturbed by the graphic violence of the film, but finds himself unable to stand up to Santini or to resist the pull of the production.
As the lines between reality and fantasy begin to blur, Gilderoy's own psyche begins to unravel. Haunted by memories of his past and struggling to come to terms with his own guilt, he finds himself descending into a world of madness and horror.
Ultimately, Berberian Sound Studio is a powerful exploration of the way that art can consume and transform those who create it. With its disturbing visuals and chilling soundscapes, the film is a deeply unsettling examination of the dark side of creativity and the price that artists sometimes pay for their craft.