Described by Bowie as his "ultimate retreat song", the lyrics for "Sound and Vision" offer introspection, reflecting his mental state following a long period of drug addiction. The song's narrator sits in an empty room and draws the blinds. As he has the world shut away, he waits "for the gift of sound and vision". Bowie further commented: "It was just the idea of getting out of America, that depressing era I was going through. ... It was wanting to be put in a little cold room with omnipotent blue on the walls and blinds on the windows." Wilcken calls "Sound and Vision" the centrepiece of side one. It continues the lyrical themes of "Breaking Glass" and "What in the World", in that "after failing to connect with female others", the narrator focuses on the self and by "drifting into my solitude", sets the stage for the wordless introspection of side two. Biographer Nicholas Pegg and author Peter Doggett make comparisons to Bowie's 1971 song "Quicksand". Doggett writes: "Like 'Quicksand', 'Sound and Vision' was Bowie's admission that his creative inspiration had disappeared: cunningly, he used a confession of artistic bankruptcy to spark his muse back to life." According to Visconti, there were originally more verses, but these were removed during the mixing stage.
The lyrics provide a stark contrast to the music itself, which is more joyous. Author Thomas Jerome Seabrook writes that Bowie's "low, reflective [vocal is] at odds with the upbeat, almost parodic sensibilities of the music that surrounds it". The song is in the key of G major. James Perone describes its chord progression as "I (G major), ii (A minor), V (D major), I (G major)". He notes that this progression evokes classical music with a harmonic quality. Almost every instrument playing on the song sounds processed. O'Leary compares the drums to the sound of a radiator turning on; Seabrook finds it similar to a whip. The bass is distorted while the piano and mock-string section are engulfed with studio effects; Seabrook further believes the saxophone sounds as if it was treated by Visconti's Harmonizer. Throughout the song, a sizzle cymbal appears on the third beat of almost every bar and two guitars are panned to different channels, the main guitar line appearing in the left, and a "mock-reggae rhythm" appearing in the right.
Bowie's biographers consider "Sound and Vision" the closest to a "conventional pop song" on Low. Wilcken writes that the track's instrumentation and backing vocals combine to create a "sonic effect" that equals that of a "pop song with quotation marks, not quite sure whether it's a part of the genre or referencing it". Perone finds the song a "hybrid of soul and pop", continuing musical and lyrical themes of Bowie's 1975 album Young Americans. Michael Gallucci of Ultimate Classic Rock describes a sense of "pop minimalism" on "Sound and Vision" and "Be My Wife" that showed Bowie entering a new phase of his career. He further considered the song the best example of its parent album's embracement of the old and new, calling it "a traditional rock song at its core wrapped in krautrock and electronic textures". In ZigZag magazine, Kris Needs described the song's beat as "bouncy, futuristic disco". Doggett calls it a "consummate pop record, as tightly produced as any disco classic of the era".
"Sound and Vision" has been ranked one of Bowie's best songs by several publications. Following Bowie's death in 2016, the writers at Rolling Stone ranked "Sound and Vision" one of Bowie's 30 essential songs, noting that although Low garnered mixed reception on release, releasing "Sound and Vision" as the lead single was "genius" owing to the song's "clever bait-and-switch". The same year, in a list ranking every Bowie single from worst to best, Ultimate Classic Rock placed "Sound and Vision" at number nine. In lists of Bowie's best songs by Consequence of Sound, Smooth Radio and Uncut, the song was voted numbers 22, 10 and 15, respectively. In 2018, readers of NME voted "Sound and Vision" Bowie's 19th best song, while staff-writer Emily Barker voted it Bowie's second best song, behind "'Heroes'". Mojo magazine ranked it number four in 2015, behind "Life on Mars?", "'Heroes'" and "Starman".
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