The film revolves around a supernatural skeptic who plays his role in exposing paranormal scenes using low-frequency sound waves. He leads his mission on a deserted subway station and meets evil memories that can turn things around.
Mostly, "The Sound" gets by on pure sensation. Mattison finds a lot to look at in the shadows - and in the heavy hum of the subway's deep holes, she finds a lot to hear.
It's not a completely ineffective effort, but Mattison's attempting a different route to chills, and it doesn't work, especially when there's 90 minutes of screen time to fill.